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An Open or Closed Section 409A Case (PDF)
Groom Law Group, via Bloomberg Law Pension & Benefits Daily Link to more items from this source
June 26, 2017
"One unresolved issue that has caused significant concern among practitioners is whether a failure to timely distribute an amount of deferred compensation in a taxable year that becomes time-barred by the statute of limitations for tax assessments (a 'closed' year) continues to result in liability under Section 409A in a subsequent taxable year that is not time-barred (an 'open' year). This article briefly describes the applicable law and available guidance, illustrates the issue in an example, and provides two plausible analyses that result in dramatically divergent tax results."

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