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IRS's Additional 409A Correction Relief (PDF)
Groom Law Group 
[Guidance Overview] Dec. 6, 2010
2 pages. Excerpt: On November 30, the [IRS] issued Notice 2010-80 ..., which provides additional relief for certain corrections of Code section 409A documentation and operational errors. Some of the relief in the Notice expires at the end of 2010, so an employer needs to act very quickly to take advantage of this relief.
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