IRS Issues Proposed Regulations on Section 409A Income Inclusion | Practical Law
Skadden, Arps, Slate, Meagher & Flom LLP Memorandum describing IRS guidance on the calculation of amounts includible in income and an employer's reporting and withholding requirements for nonqualified deferred compensation under Internal Revenue Code Section 409A. The Memorandum outlines the highlights of the guidance including the timing of income inclusion and the method for determining the amount included in income. Click here to view full text.