A Little Gift in Time for the Holidays: The IRS Modifies Its § 409A Corrections Program—Again

6 December 2010
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This client memo discusses additional relief recently announced by the IRS under its Section 409A voluntary corrections program for deferred compensation plans, including additional means of correcting plans and additional transition relief for certain plan document failures relating to termination payments. Some of the newly available relief requires action by December 31, 2010.