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Text of IRS Notice 2008-113: Relief for Failure of Nonqualified Deferred Compensation Plan to Comply with Section 409A in Operation (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Dec. 5, 2008
66 pages; scheduled for publication in IRB 2008-51 on December 22. Excerpt: On December 3, 2007, the Treasury Department and the IRS issued Notice 2007-100 .... The Treasury Department and the IRS have reviewed all of the comments submitted, and are issuing this notice as a successor to Notice 2007-100. This notice incorporates, clarifies and expands upon the guidance provided in Notice 2007-100, and accordingly Notice 2007-100 is obsoleted.
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