12/22/2006: Interim Guidance, 2005 and 2006 Reporting & Withholding Requirements under Section 409A (PDF) (Pillsbury Winthrop Shaw Pittman LLP)

5 pages. Excerpt: The Internal Revenue Service ('IRS') has issued Notice 2006-100, which provides interim guidance to employers and payors on their reporting and wage withholding requirements for calendar years 2005 and 2006 with respect to deferred compensation and amounts includible in gross income under section 409A of the Internal Revenue Code[.]