Deferred Comp. ‘Plan’: In the Cross Hairs of a Cross-Reference

4 Pages Posted: 12 Jan 2011

See all articles by Andrew L. Oringer

Andrew L. Oringer

Dechert LLP; Hofstra University - Maurice A. Deane School of Law

Date Written: April 6, 2009

Abstract

The author explores whether the Treasury and the IRS had the authority to, and whether Treasury and the IRS should have, issued the rule in Notice 2009-8 addressing whether a short-term deferral under Section 409A should automatically (except as expressly provided in Section 457A) constitute a short-term deferral under Section 457A. (Post-publication author’s note – the issue surfaced in this article ultimately was addressed by a technical correction in the Tax Technical Corrections Act of 2009.)

Suggested Citation

Oringer, Andrew L., Deferred Comp. ‘Plan’: In the Cross Hairs of a Cross-Reference (April 6, 2009). Tax Notes, Vol. 123, No. 1, 2009, Available at SSRN: https://ssrn.com/abstract=1738577

Andrew L. Oringer (Contact Author)

Dechert LLP ( email )

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HOME PAGE: http://www.dechert.com

Hofstra University - Maurice A. Deane School of Law ( email )

121 Hofstra University
Hempstead, NY 11549
United States

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