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Everett Moreland

Clarifying Notice 2007-86

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It seems to me that the IRS should clarify Notice 2007-86 by clarifying that the following regulations are applied by substituting references to December 31, 2008 for references to December 31, 2007, and substituting a reference to January 1, 2008, for the reference to January 1, 2008:

1.409A-1©(3)(vii) (transition rule for written plan requirement)

1.409A-1(i)(3) (specified employee identification date)

1.409A-1(i)(4) (specified employee effective date)

1.409A-1(i)(7) (nonresident alien employees)

1.409A-2(a)(13)(i) and (ii) (initial deferral election with respect to compensation paid for final payroll period)

1.409A-2(b)(2)(iv) (installment payments transition rule)

Or do you think these substitutions are obvious?

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