Law stated as of 15 Dec 2008 • USA (National/Federal)
Skadden, Arps, Slate, Meagher & Flom LLP Memorandum describing IRS guidance on the calculation of amounts includible in income and an employer's reporting and withholding requirements for nonqualified deferred compensation under Internal Revenue Code Section 409A. The Memorandum outlines the highlights of the guidance including the timing of income inclusion and the method for determining the amount included in income. Click here to view full text.