Final Regulations Under Section 409A
§1.409A-0, Table of Contents
§1.409A-1, Definitions and Covered Plans
§1.409A-2, Deferral Elections
§1.409A-3, Permissible Payments
§1.409A-4, Calculation of Income Inclusion -- [Reserved]
§1.409A-5, Funding -- [Reserved]
§1.409A-6, Application of Section 409A and Effective Dates
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