IRS Proposes Rules Clarifying and Modifying Section 409A Final Regulations and Withdrawing and Replacing a Provision of the Proposed Income Inclusion Regulations | Practical Law
The Treasury Department and the Internal Revenue Service (IRS) issued a Partial Withdrawal of Notice of Proposed Rulemaking; Notice of Proposed Rulemaking that would clarify and modify certain provisions of the Section 409A final regulations and withdraw and replace a provision of the proposed Section 409A income inclusion regulations.