The section 409A material listed below is part of the Pillsbury Winthrop Shaw Pittman LLP Tax Page, a World Wide Web demonstration project. Comments are welcome on the design or content of this material.

The information presented is only of a general nature, intended simply as background material, omits many details and special rules and cannot be regarded as legal or tax advice.

Pillsbury Commentary

• Our December 2007 Tax Bulletin, IRS Announces Limited Correction Program for Nonqualified Deferred Compensation Plans. [19K] View the printed, Adobe Acrobat version. [190K]

• Our November 2007 Tax Bulletin, IRS Extends 409A Transition Relief and Provides Guidance on 2007 Reporting and Withholding. [18K] View the printed, Adobe Acrobat version. [172K]

• Our September 2007 Tax Bulletin, IRS Extends Deadline for Some, But Not All, Section 409A Document Compliance Amendments. [21K] View the printed, Adobe Acrobat version. [232K]

• Our May 2007 Tax Bulletin, IRS Issues Final Regulation on Nonqualified Deferred Compensation—December 31 Deadline for Amendments [26K] View the printed, Adobe Acrobat version. [184K]

• Our October 2005 Tax Bulletin containing Proposed Section 409A Regulations Provide Increased Flexibility for Nonqualified Deferred Compensation Plans [39K], Stock Compensation Provisions in Proposed Section 409A Regulations [15K] and Proposed Regulations Clarify Application of Section 409A to Foreign Benefit Arrangements [13K] View the printed, Adobe Acrobat version. [219K]

Source Material

• Notice 2007-100, announcing a limited correction program for nonqualified deferred compensation plans. [91K]

• Notice 2007-86, generally extending through December 31, 2008 the prior Section 409A transition relief that was set to expire on December 31, 2007. [31K]

• Notice 2007-89, reporting and withholding guidance for 2007. [47K]

• Notice 2007-78, extending the deadline for some, but not all, document compliance amendments. [68K]

• Final section 409A regulations, T.D. 9321, as published in the April 17, 2007 Federal Register. [416K]

• Notice 2007-34, application of section 409A to certain split-dollar life insurance arrangements. [27K]

• Notice 2006-100, transition guidance regarding 2005 and 2006 reporting and withholding. [95K]

• Noltice 2006-79, additional transition relief. [61K]

• Notice 2006-64, interim guidance regarding payments necessary to meet federal conflict of interest requirements. [47K]

• Notice 2006-33, transition guidance regarding section 409A(b). [77K]

• Notice 2006-4, transition guidance regarding certain stock rights. [59K]

• Notice 2005-94, transition guidance with respect to 2005 reporting and withholding. [49K]

• Proposed section 409A regulations, as published in the October 4, 2005 Federal Register. [272K]

• Notice 2005-1, initial and transition guidance. [201K]

• Text of section 409A, as enacted as part of the American Jobs Creation Act of 2004 (Conference Committee Report, H.Rpt. 108-755, pp. 221-227). [65K]

• Conference Committee explanation for section 409A (Conference Committee Report, H.Rpt. 108-755, pp. 706-724). [80K]

This material is not intended to constitute a complete analysis of all tax considerations. Internal Revenue Service regulations generally provide that, for the purpose of avoiding United States federal tax penalties, a taxpayer may rely only on formal written opinions meeting specific regulatory requirements. This material does not meet those requirements. Accordingly, this material was not intended or written to be used, and a taxpayer cannot use it, for the purpose of avoiding United States federal or other tax penalties or of promoting, marketing or recommending to another party any tax-related matters.

© 2007