Guidance on Sections 403(b) and 409A

David A. Pratt

Albany Law School


ABA Section of Taxation News Quarterly, Vol. 27, No. 1, 2007

Treasury and Internal Revenue Service have issued detailed new regulations for tax-sheltered annuity arrangements under section 403(b) of the Code and non-qualified deferred compensation programs subject to section 409A of the Code. The article discusses the most important provisions of the regulations, describes the actions that affected employers must take, and summarizes the affective dates of the rules.

Number of Pages in PDF File: 3

Keywords: IRS, treasury, tax-sheltered annuity, section 403(b), section 409A

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Date posted: December 14, 2009  

Suggested Citation

Pratt, David A., Guidance on Sections 403(b) and 409A (2007). ABA Section of Taxation News Quarterly, Vol. 27, No. 1, 2007. Available at SSRN: http://ssrn.com/abstract=1521562

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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