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IRS Notice on Wage Withholding/Reporting Obligations Under Section 409A (PDF)
Seyfarth Shaw LLP 
Dec. 13, 2006
2 pages. Excerpt: It is currently unclear whether or when the IRS will provide [further] clarification .... . However, the Treasury Department and the IRS requested comments in relation to the Notice which must be submitted by February 28, 2007.
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