IRS Code Section 409A and Valuation
Under IRS Code Section 409A, options granted by companies must be valued at their fair market values on the date of their granting. Prior to 409A, boards were able to establish option prices assuming they employed reasonable methods.
IRS Extends Compliance Deadline for Section 409A
As predicted, IRS has issued a Notice extending the deadline for complying with many aspects of Internal Revenue Code section 409A from January 1, 2007 to January 1, 2008. See Notice 2006-79 accompanied by a press release.
United States: Section 409A Update: IRS Extends Transition Relief
The saga of Section 409A of the Internal Revenue Code ("Section 409A") continues. We have previously written about Section 409A (see October 2005 and February 2006 Commentaries)
Additional 409A Transition Relief Provided Until January 1, 2008
On October 4, 2006, the Treasury Department and the Internal Revenue Service issued Notice 2006-79 providing additional transition relief under Section 409A of the Internal Revenue Code of 1986, as amended (“Section 409A”).
United States: Update On 409A: What To Do Now And What Can Wait
Recently, the Internal Revenue Service issued Notice 2006-79 (the "Notice"), providing additional transition relief for deferred compensation arrangements covered by Section 409A of the Internal Revenue Code
Deferred Compensation - tax savings or a trap?
Although enacted in part as a response to the corporate scandals of the last few years, the new law - section 409A of the Internal Revenue Code - carries such strict compliance requirements that could unwittingly subject even innocent
IRS extends transition relief for Section 409A nonqualified
The IRS has announced an extension into 2007 of its transition relief for the nonqualified deferred compensation rules of Section 409A of the Internal Revenue Code. Employers should take advantage of this extension now to identify all
Section 409A of the Internal Revenue Service Code
A short article appears on Mercer Capital's website that addresses eight important questions about Section 409A of the IRS Code. The article was written for Value Matters, Mercer Capital's e-mail newsletter (complimentary subscriptions
United States: Code Section 409a Transition Relief Extended
The Treasury Department and the IRS have issued Notice 2006-79, which extends through December 31, 2007 existing plans that are subject to the requirements of Section 409A of the Internal Revenue Code (Code) with certain exceptions
United States: IRS Extends Section 409A Compliance Date For Non
After delivering some tricky guidance under Section 409A of the Internal Revenue Code of 1986, as amended last fall, the IRS has offered up a treat this year in the form of Notice 2006-79

Internal Revenue Bulletin - January 18, 2005 - Announcement 2005-5
Internal Revenue Service United States Department of the Treasury meet the requirements of Internal Revenue Code section 409A that was added by section
Treasury Department Issues Guidance under IRC Section 409A in
The Act created Section 409A of the Internal Revenue Code of 1986 (the "Code") that provides material changes to the tax treatment of nonqualified deferred
EMPLOYEE BENEFITS » DEFERRED COMPENSATION
In fact, Internal Revenue Code Section 409A generally applies to amounts deferred Since the enactment of Section 409A of the Internal Revenue Code,
Pension and Employment Bulletin: New U.S. Internal Revenue Code
New U.S. Internal Revenue Code Provision Affects Canadian Incentive Plans these plans before the IRS clarifies the application of section 409A.
Jenner & Block LLP - "An Internal Revenue Code Section 409A Primer
Partner S. Tony Ling and Associate Galen R. Mason examine Section 409A of the Internal Revenue Code, which affects nonqualified retirement plans and other

EMPLOYEE BENEFITS » DEFERRED COMPENSATION
In fact, Internal Revenue Code Section 409A generally applies to amounts deferred Since the enactment of Section 409A of the Internal Revenue Code,
Pension and Employment Bulletin: New U.S. Internal Revenue Code
New U.S. Internal Revenue Code Provision Affects Canadian Incentive Plans these plans before the IRS clarifies the application of section 409A.
Jenner & Block LLP - "An Internal Revenue Code Section 409A Primer
Partner S. Tony Ling and Associate Galen R. Mason examine Section 409A of the Internal Revenue Code, which affects nonqualified retirement plans and other
"An Internal Revenue Code Section 409A Primer," as presented at
An Internal Revenue Code Section 409A Primer. By Tony Ling and Galen Mason. 1. The American Jobs Creation Act of 2004 was signed into law on October 22,
Fenwick & West LLP - United States - Internal Revenue Code Section
Mondaq Article Service - Fenwick & West LLP - United States - Internal Revenue Code Section 409A: Severance Guidance (28/10/2005)
Paul Hastings: Publications: Impact of Internal Revenue Code
Impact of Internal Revenue Code Section 409A on Severance and Exit Incentive Benefits. November 14, 2005 Ethan Lipsig, Mark Poerio, Eric Keller and Stephen
COMMENTS REGARDING SPECIFIED EMPLOYEES UNDER SECTION 409A OF THE
UNDER SECTION 409A OF THE INTERNAL REVENUE CODE. The following comments are the individual views of the undersigned attorney.
Business Consulting
Congress enacted Section 409A of the Internal Revenue Code in October 2004 as part of the American Jobs Creation Act. Among other provisions,