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Text of IRS Notice 2009-92: Compliance with TARP Advisory Opinion Will Not Cause Plan to Fail 409A Requirements (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 11, 2009
16 pages. Notice 2009-92 provides that a delay or acceleration of the payment of nonqualified deferred compensation in order to comply with an advisory opinion issued by the Office of the Special Master for TARP Executive Compensation, pursuant to the Emergency Economic Stabilization Act of 2008 and regulations thereunder, including conditioning payment on satisfaction of a requirement related to the Troubled Asset Relief Program (TARP), such as repayment of the financial assistance granted under TARP, will not cause the plan to fail to meet the requirements of Internal Revenue Code section 409A. The notice is effective for arrangements in opinions issued after September 30, 2009.
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