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Text of Rev. Proc. 2008-61: Areas as to which IRS Will Not Issue Rulings or Determination Letters Pertaining to Section 409A (PDF)
Internal Revenue Service [IRS] [Official Guidance] Sept. 29, 2008
4 pages. Excerpt: This revenue procedure modifies and amplifies Rev. Proc. 2008-3, 2008-1 I.R.B. 110, with respect to areas in which rulings and determination letters will not be issued as to the tax consequences of arrangements described in § 409A of the Internal Revenue Code. As described below, this revenue procedure does not provide for the Service to issue rulings on the application of § 409A to nonqualified deferred compensation plans, but does provide for the issuance of rulings in other areas with respect to compensation plans that may covered by § 409A.
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