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Possible Interim Guidance on Code Section 409A: Extension of Transition Relief
Orrick, Herrington & Sutcliffe LLP Link to more items from this source
Sept. 18, 2006
Excerpt: [The first full week of September], Daniel H. Hogans, attorney-adviser in the Office of Tax Policy for the Treasury Department, informally stated that the final regulations on 409A are expected to be released later this year--in the fall. In addition, he conceded that a January 1, 2007 effective date for the final regulations was 'increasingly unworkable.'

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