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Pension and Employee Benefits: Code, ERISA, & Regulations
This series provides an authoritative and comprehensive reference to the full text of benefits-related provisions of the Internal Revenue Code, the full text of ERISA, and related proposed and final regulations, as well as the official IRS and DOL preambles, and Committee Reports.
The IRS is soliciting comments on proposed and/or continuing information collections concerning Notice 2010-6, which provides methods for taxpayers to voluntarily correct many types of failures to comply with the document requirements applicable to nonqualified plans under Code Sec. 409A. There are no changes being made to the notice at this time.
Written comments should be received on or before April 5, 2010, and directed to: R. Joseph Durbala, Internal Revenue Service, room 6129, 1111 Constitution Ave. NW., Washington, DC 20224.
Source: 75 FR 5865, February 4, 2010.
For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.
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