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Additional Code Section 409A Relief (PDF)
Dow Lohnes PLLC 
Oct. 29, 2007
3 pages. Excerpt: Notice 2007-78 extended through December 31, 2008, the deadline for adopting amendments to comply with Code Section 409A. This deadline has not been modified by Notice 2007-86. Thus, plans and arrangements still will need to be amended on or before December 31, 2008 to comply with Code Section 409A.
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