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IRS's Additional 409A Correction Relief
Wilson Sonsini Goodrich & Rosati Link to more items from this source
[Guidance Overview]
Dec. 15, 2010

Excerpt: The new relief makes action to correct Section 409A errors by December 31, 2010, more attractive by eliminating the employee information reporting requirement. Employers also should consider reviewing plans and taking advantage of the new guidance to correct payment arrangements that are contingent upon the execution of a release. The new relief gives employers an additional transition period to identify and address this issue without adverse tax consequences under Section 409A.

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