Non-Qualified Deferred Compensation Plans

Complete the checklist, and either email it or fax it to us. As soon as we receive it, we will email you a confirmation. We then use the checklist to complete your plan document and any administrative forms needed to adopt the plan document. Within 5 to 7 business days, we will email your plan document and forms to you in both Word and PDF versions.

Included in the price of our documents are two redrafts, available for six months after the document has been completed and emailed to you, so if you need to change document provisions or need to amend the document, we will redraft the plan document or create the amendment at no additional charge.

• Non-Qualified Deferred Compensation Plan Checklist.

Regulations

• Final 409A Regulations, TD 9321, released April 10, 2007, PDF version, 397 pages.

• Redline Version of the Final 409A Regulations by the law firm of Paul Hastings, dated April 11, 2007, 171 pages.

• Proposed 409A Regulations, released Oct. 4, 2005, PDF version, 238 pages.

• Proposed 409A Regulations, released Oct. 4, 2005, Federal Register 3-column version, 56 pages. Comments due by Jan. 3, 2006.

IRS Guidance

• Notice 2007-100, released Dec. 5, 2007, PDF version, 40 pages. Provides transitional relief and guidance on operational failures of NQDC plans, and requests comments on correction program for NQDC Plans. Comments due by March 3, 2008.

• Notice 2005-1, released Jan. 10, 2005, PDF version, 36 pages. Outlines the scope of coverage of Code section 409A.

Law Review Articles

• Hussey, Michael J., Has Congress Stopped Executive fromm Raiding the Bank? A Critical Analysis of I.R.C. section 409A, University of Missouri-Kansas City Law Review, Vol. 75, No. 2, 2006, Available at SSRN: http://ssrn.com/abstract=1010983. Covers the creation of Code section 409A in reaction to Enron, and a short history of NQDC plans. 43 pages.