Sections 409A and 457
New and important developments have emerged in the form of IRS guidance and case law since the first edition was published in 2011. This edition provides significantly more guidance on questions regarding procedures for correcting errors in documentation that resulted from the release of IRS Notices 2010–6 and 2010–80 and questions regarding administrative error corrections arising from the operat...
New and important developments have emerged in the form of IRS guidance and case law since the first edition was published in 2011. This edition provides significantly more guidance on questions regarding procedures for correcting errors in documentation that resulted from the release of IRS Notices 2010–6 and 2010–80 and questions regarding administrative error corrections arising from the operat...
