American Bar Association American Bar Association

Section 409A Failures: What You Need to Do

SPONSORS: The Sections of Business Law, Health Law, Labor and Employment Law, Real Property, Trust and Estate Law, Taxation, and Tort Trial and Insurance Practice; And the American College of Employee Benefits Counsel

General Information

A 90-minute TeleConference/Live Audio Webcast
Tuesday, January 13, 2009
1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT

Moderator: Elizabeth Drigotas, Deloitte Tax LLP, Washington, DC
Panelists: Helen H. Morrison, Acting Deputy, Office of Benefits Tax Counsel, U.S. Department of the Treasury, Washington, DC
Stephen B. Tackney, Attorney - Executive Compensation Branch, Office of Division Counsel/Associate Chief Counsel, (TE/GE) Internal Revenue Service, Washington, DC
Daniel L. Hogans, Morgan, Lewis & Bockius LLP, Washington, DC

This session will provide an introduction to the recently released proposed regulations on determining the income required to be included on violation of section 409A.

The following topics will be discussed:
  • 2008 w-2 decisions
  • Application to account balance plans
  • Coordination with aggregation rules
  • Continuing income inclusion – and when all amounts are included
  • Adjustment when initial amounts included are greater than amounts actually paid
  • Application to annuities and other uncertain amounts
  • What needs to be done in 2009
  • Update on correction possibilities and determining when income inclusion applies

***Please make checks payable to ABA-JCEB and mail to Registrar, 740 15th Street, NW, Washington, DC 20005.***

Section 409A Violations: What You Need to Do
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