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Section 409A Proposed Regulations Addressing Income Inclusion
Deloitte 
[Guidance Overview] Dec. 12, 2008
Excerpt: [A]mounts deferred under a nonqualified deferred compensation plan are includible in income unless certain requirements are satisfied. The proposed regulations interpret this rule to provide that failures to comply with ?409A(a) apply to amounts deferred under a plan in the year in which the failure occurs and all previous taxable years, to the extent such amounts are not subject to a substantial risk of forfeiture and have not previously been included in income. As a result, each taxable year is analyzed independently with respect to whether there is a failure.
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