Category Archives: Final 409A Regs

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 … Continue reading →

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 … Continue reading →