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Bulletin No. 2005-2 January 10, 2005

Internal Revenue Bulletin 2005-2 · 2026-10-03 edition · updated 2026-10-04 · United States

tain rules relating to nonqualified deferred compensation plans, which generally are effective as of January 1, 2005. This notice provides general guidance with respect to what arrangements are covered by section 409A. In addition, this notice provides transitional guidance generally covering the calendar year 2005.

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▸Contents — Internal Revenue Bulletin 2005-2

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