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Rosina B. Barker and Kevin P. O'Brien, Ivins, Phillips & Barker in Tax Notes
Aug. 25, 2009
24 pages. Excerpt: Deferred compensation plans under section 409A are minefields of potential mistakes. Tax penalties for plan failures are harsh. This report explores how to correct failures in plan operation, both with and without the IRS program in Notice 2008-113. First, in Part One, we detail how to correct failures 'by the book' under the notice, and point out some tax surprises hidden within it. In Part Two, we explore how to correct failures when the notice's program is unavailable. We suspect these will be legion. The IRS might not think that correction outside the notice is permitted. If this is their view, we do not agree.
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