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EMPLOYEE PLANS

Internal Revenue Bulletin 2008-51 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–148326–05, page 1325. Proposed regulations address the calculation of amounts includible in income under section 409A(a) of the Code and the additional taxes imposed by such section with respect to a service provider participating in a nonqualified deferred compensation plan if such plan fails to meet the requirements of section 409A(a). A public hearing is scheduled for April 2, 2009.

Notice 2008–112, page 1301. Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted

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▸Contents — Internal Revenue Bulletin 2008-51

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