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IRS Releases 409(A) Payroll Reporting Guidance The ERISA Industry Committee [ERIC] ![]() Dec. 9, 2005 Excerpt: The IRS has released Notice 2005-94 which provides for suspension of employer and payer reporting and wage withholding requirements with respect to deferrals of compensation under § 409A for calendar year 2005. The notice also provides no assertion of penalties against service providers in certain circumstances. [Text of the 7 page Notice is at http://www.eric.org/forms/uploadFiles/551D00000010.filename.N0594.pdf.] |
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