Non-Qualified Deferred Compensation Library

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.