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Treas. Reg. § 1.409A-4

Calculation of income inclusion. [Reserved]
eCFR amendment effective 2016-05-18 · current
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Calculation of income inclusion. [Reserved]
Treas. Reg. § 1.409A-4 — Calculation of income inclusion. [Reserved] · eCFR amendment effective 2016-05-18 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.409A-4&asof=1981-03-17 · printed Oct 16, 2026
Implements
I.R.C. § 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
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Also cited in 6 other documents
IRS / Treasury
Proposed Rules
  • 81 FR 51413Proposed Aug 4, 2016 — Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
  • 81 FR 40569Proposed Jun 22, 2016 — Application of Section 409A to Nonqualified Deferred Compensation Plans (a)(1)(ii)(B)
  • 81 FR 40548Proposed Jun 22, 2016 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities Comments due Sep 20, 2016 (b)(2)(i)(b)(2)(v)(b)(2)(vi)(b)(2)(vii)(b)(4)(b)(5)
  • REG-148326-05Proposed Dec 22, 2008 — Proposed regulations address the calculation of amounts includible in income under section 409A(a) of the Code and the additional taxes imposed by such section… (a)(1)(ii)(B)(a)(3)
Notices
  • Notice 2010-6Modified Jan 19, 2010 — This notice provides rules governing the taxation of nonqualified deferred compensation plans. Section 409A of the Code requires that a nonqualified deferred c…
    Modified by Notice 2010-80
  • Notice 2009-8 Jan 26, 2009 — This notice provides interim guidance on recently enacted section 457A of the Code which became effective January 1, 2009. Section 457A generally provides that… (b)(2)(iv)(d)(f)(g)

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