12/26/2006: Overview: IRS Guidance on Reporting Section 409A Deferred Compensation (PDF) (Haynes and Boone, LLP)
2 pages. Excerpt: "Employees must report as income and pay taxes on amounts includible in gross income for 2006, and, to the extent not already reported, for 2005, by filing an amended income tax return by the due date of his or her 2006 return (including extensions), unless relief is provided."
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