Pension Protection Act Blog

PPAblog - Everything about ERISA and the Pension Protection Act

Pension Protection Act Blog header image 4

Entries Tagged as 'Final 409A Regs'

Summarizing the Final 409A Regs

April 18th, 2007 · No Comments

Some summaries of the Final 409A Regs:
- The law firm of Sutherland Asbill & Brennan has posted a 23-page summary in a Q&A format;
- The law firm of Ballard Spahr Andrews & Ingersoll has posted a very short summary;
- The law firm of Paul Hastings has posted a red-lined version of the regulations. […]

[Read more →]

Tags: Final 409A Regs

IRS Issues Final 409A Regs

April 10th, 2007 · No Comments

Today, the IRS issued the Final 409A regulations along with Notice 2007-34 on the application of 409A to split-dollar life insurance. The Final 409A Regs are as voluminous as anticipated - 397 pages in the single-column version. This makes two major pieces of guidance - the Final 415 Regs and the Final 409A […]

[Read more →]

Tags: Final 409A Regs