EMPLOYEE PLANS

REG–123854–12, page 15. Section 409A(a) provides requirements on the deferral and payment of nonqualified deferred compensation. These proposed regulations amend various rules under the existing section 409A regulations (published May 2007) to address issues cited by commenters. These proposed regulations also withdraw the anti-abuse rule for nonvested deferred compensation at Prop. § 1.409A-4(a)(1)(ii)(B) (published December 2008), replacing it with a rule limiting the circumstances under which changes may be made to the payment of nonvested deferred amounts. REG–123854–12.

Finding Lists begin on page ii.