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|Text of Revised Notice 2005-1 Containing IRS 'Clarifications' to Transition Rules (PDF)|
Internal Revenue Service [IRS]
Jan. 5, 2005
Excerpt: Notice 2005-1 provides guidance on the executive compensation provisions of new section 409A of the Internal Revenue Code, which was added by the American Jobs Creation Act of 2004. An advance version of the notice was released to the public on December 20, 2004. Two small but helpful clarifications are being added to the transition rules in the notice.
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