lexi Posted May 17, 2007 Share Posted May 17, 2007 Outside directors defer fees into company's (account balance) NCDC plan. The deferred amounts are subject to SECA but my question is when is SECA due? Upon deferral or upon distribution? And is it in Notice 2005-1 or final 409A regs? thanks for your help! Link to comment Share on other sites More sharing options...
Guest mjb Posted May 17, 2007 Share Posted May 17, 2007 when received. See PLR 9609011 & 9540003 Link to comment Share on other sites More sharing options...
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