Excerpt: Employers and other service recipients should finalize action items and timing for meeting the deadline to adopt documents that comply with Section 409A, including: identifying all plans and agreements covered by Section 409A as soon as possible; properly designating compliant payment timing and form provisions before the January 1, 2008 deadline; adopting all necessary amendments to comply with the requirements of Section 409A, the final regulations, the notice and other guidance no later than the December 31, 2008 deadline[.]  MORE >>