The IRS has released guidance on reporting and withholding requirements with respect to amounts includible in income under Section 409A.
Document Excerpt
This notice provides interim guidance to employers and payers on their reporting and wage withholding requirements with respect to amounts includible in gross income under § 409A of the Internal Revenue Code. This notice also provides interim guidance to employers and payers on their reporting requirements with respect to all deferrals of compensation under § 409A of the Internal Revenue Code.
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