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Reporting and Wage Withholding under Section 409A
Deloitte via BenefitsLink 
[Guidance Overview] Dec. 16, 2008
Excerpt: Until the Treasury Department and the IRS issue further guidance, compliance with the provisions of the proposed regulations with respect to the calculation of the amount includible in income under IRC ? 409A(a) and the calculation of the additional taxes under IRC ? 409A will be treated as compliance with the requirements of this notice.
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