Featured Jobs
|
PPS Pension Services
|
|
DWC - The 401(k) Experts
|
|
Defined Contribution Account Manager Nova 401(k) Associates
|
|
MAP Retirement
|
|
DWC - The 401(k) Experts
|
|
Retirement Plan Onboarding Specialist Compass
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
Text of IRS Notice 2006-100: 2005, 2006 Reporting Rules for Taxable, Nontaxable Amounts Under 409A (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 1, 2006
21 pages. Excerpt: For calendar years 2005 and 2006, an employer is not required to report amounts deferred during the year under a nonqualified deferred compensation plan subject to § 409A in box 12 of Form W-2 using code Y.... [F]or calendar year 2006, an employer must treat amounts includible in gross income under § 409A as wages for income tax withholding purposes. An employer is required to report such amounts as wages paid ... in box 1 of Form W-2.
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |