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IRS Election to Defer Section 409A Reporting Requirements (PDF)
Eversheds SutherlandLink to more items from this source
Dec. 16, 2005

3 pages. Excerpt: On December 8, the Internal Revenue Service issued Notice 2005-94 to provide a temporary reprieve from the reporting requirements for nonqualified deferred compensation that were enacted in the American Jobs Creation Act of 2004[.]

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