Compass
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Bates & Company, Inc.
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AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Loan & Distribution Specialist AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Voluntary Correction Program for § 409A Documentary Failures (PDF)
Charles C. Shulman [Guidance Overview] Mar. 19, 2010
6 pages. Excerpt: IRS Notice 2010-6, 2010-3 I.R.B. 275 (January 5, 2010), allows taxpayers to voluntarily correct many documentary failures under Internal Revenue Code § 409A. Previously, voluntary 409A corrections were available only for operational failures under Notice 2008-113.
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