To view Notice 2007-100 providing relief for certain operational failures corrected in the same year as well as limited transition relief under section 409A, click here.

To view Notice 2007-89 providing guidance on federal income tax reporting and withholding for amounts deferred under section 409A, click here.

To view Notice 2007-86 providing extended plan amendment relief and other guidance, click here.

To view Notice 2007-78 providing limited plan amendment relief and other guidance, click here.

To view the technical corrections to the final regulations on deferred compensation under section 409A, click here.

To view the final regulations on deferred compensation under section 409A issued April 10, 2007, click here.

To view the proposed regulations on deferred compensation under section 409A issued September 29, 2005, click here.

To view Notice 2007-34 regarding the effect of final 409A regulations on split-dollar life insurance arrangements, click here.

To view Notice 2006-100 providing guidance regarding reporting and wage withholding requirements for amounts includible in gross income under section 409A, click here.

To view Notice 2006-79 , providing general transition relief under section 409A applicable to nonqualified deferred compensation plans, click here.

To view Notice 2006-64 providing guidance regarding the application of section 409A to accelerated payments made to satisfy Federal conflicts of interest requirements, click here.

To view Notice 2006-33, providing transition relief with respect to the use of offshore trusts and other restrictions under section 409A(b), click here.

To view Notice 2006-4, providing guidance with respect to the application of section 409A to stock options and stock appreciation rights, click here.

To view Notice 2005-94, suspending reporting and wage withholding requirements for calendar year 2005 with respect to section 409A deferred compensation, click here.

To view Notice 2005-1, providing initial guidance with respect to definitional changes, effective dates, and withholding and reporting requirement under section 409A, click here.