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Further IRS Guidance on Section 409A: Tax Calculation, Reporting, Withholding and Payment (PDF)
Bryan Cave LLP Link to more items from this source
[Guidance Overview]
Mar. 6, 2009

6 pages. Excerpt: EFFECT OF SECTION 409A INCOME ON LATER DISTRIBUTIONSAn amount included in income under section 409A for a year is applied to reduce the amount recognized as income related to distributions under the plan in later years until fully applied. If any section 409A income remains unapplied after all possible distributions to the employee, then the employee may report the unapplied amount as a miscellaneous itemized deduction for the year of final distribution or the year in which the payment due becomes uncollectible. The employer may be required to adjust its deductions accordingly.

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