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| 409A Proposed Regs Are Tour de Force-- But Grandpa Is Still In Hiding Alvin D. Lurie  Dec. 8, 2005 Excerpt: The proposed regulation on the nonqualified deferred compensation rules of Code section 409A ... is not a page turner (though it's a lot of pages to turn, at 238 pages); but that didn't stop this reader from furiously (if wearily) turning its pages to search for the grandfather rules that I had found so elusive in December when the initial official guidance under the statute ... was released by the Service ... Alas, my search of the just-proposed regs has proved unenlightening. |
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