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Interim Guidance on Current Taxation of Deferred Compensation from Certain Tax Indifferent Parties

Tax Update
January 14, 2009

On January 8, 2009, the Internal Revenue Service issued Notice 2009-8, which provides interim guidance on the deferred compensation provisions of recently enacted Section 457A of the Internal Revenue Code. The notice provides guidance on nonqualified entities, amounts includible in income, coordination with Section 409A of the Internal Revenue Code, and transition relief for service providers.

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