Posted on December 10, 2008 by Joseph M. Wallin

More Secton 409A Guidance

 "Notice 2008-115 provides guidance to employers and payers on their reporting and wage withholding requirements for calendar year 2008 with respect to deferrals of compensation and amounts includible in gross income under section 409A of the Internal Revenue Code.  In addition, this notice provides guidance to service providers on their income tax reporting and tax payment requirements with respect to amounts includible in gross income under section 409A. 
  
Notice 2008-115 will appear in IRB 2008-52 , dated December 29, 2008."

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