Section 409A: 2005 Year End Actions.

December 8, 2005
Ronald L. Groves
Loretta R. Richard ,
Jonathan M. Zorn

In late September 2005, the Internal Revenue Service issued proposed regulations under the new “nonqualified deferred compensation” rules (IRC § 409A).  The proposed regulations provide an extension of some, but not all, of the transition relief provided under earlier IRS guidance (Notice 2005-1).  Some transition rules may require action by employers by December 31, 2005.                                                    

This teleconference is aimed at both for-profit and not-for-profit employers and the actions that they should take by the end of 2005 to benefit from certain important transition rules.


Ropes & Gray Speakers