Treasury Regulations

• Treas. Reg. § 1.409A-0 Table of contents.
• Treas. Reg. § 1.409A-1 Definitions and covered plans.
• Treas. Reg. § 1.409A-2 Deferral elections.
• Treas. Reg. § 1.409A-3 Permissible payments.
• Treas. Reg. § 1.409A-4 Calculation of income inclusion. [Reserved]
• Treas. Reg. § 1.409A-5 Funding. [Reserved]
• Treas. Reg. § 1.409A-6 Application of section 409A and effective dates.

Guidance addressing this section

IRS / Treasury

• 81 FR 51413Proposed Aug 4, 2016 — Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction (b)(5)(i)(A)(b)(5)(ii)
• 81 FR 40569Proposed Jun 22, 2016 — Application of Section 409A to Nonqualified Deferred Compensation Plans (a)(a)(1)(a)(1)(A)(a)(1)(ii)(B)(a)(14)(a)(4)
• 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)(a)(1)(A)(a)(1)(A)(i)(a)(1)(B)(a)(1)(B)(i)(a)(1)(B)(i)(I)

• Rev. Rul. 2014-18 Jun 23, 2014 — This ruling provides that a nonstatutory stock option or a stock appreciation right (each, a stock right) granted by a nonqualified entity for purposes of sect…
• Rev. Rul. 2010-27 Nov 8, 2010 — This ruling provides guidance, in the form of examples, on what constitutes an unforeseeable emergency distribution under section 457(b) of the Code and regula… (a)(a)(2)(A)(i)(3)

• Notice 2010-80 Dec 20, 2010 — This notice provides additional relief for nonqualified deferred compensation plans covered under section 409A. This notice also expands the types of plans eli… (a)(a)(2)(b)(h)(l)
• 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… (a)(a)(1)(a)(1)(B)(i)(I)(a)(1)(B)(i)(II)(a)(2)(a)(2)(A)(ii)
  Modified by Notice 2010-80
• Notice 2009-92 Dec 28, 2009 — This notice provides that a delay or acceleration of the payment of nonqualified deferred compensation in order to comply with an advisory opinion issued by th… (a)(a)(1)(A)(i)(a)(3)(a)(4)(a)(4)(B)(i)(a)(4)(C)
• Notice 2009-49 Jun 22, 2009 — This notice provides that, if the Treasury Department (or an entity acting on its behalf) acquires preferred stock, common stock, warrants to purchase common s… (2)(2)(A)(v)
• 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… (a)(a)(3)(a)(4)(b)(1)(b)(2)(ii)(B)(b)(2)(iii)
• Notice 2008-113Modified Dec 22, 2008 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona… (a)(a)(1)(B)(i)(I)(a)(1)(B)(i)(II)(a)(2)(B)(i)(b)(5)(i)(A)(b)(5)(i)(B)
  Modified by Notice 2010-80
• Notice 2008-62 Jul 21, 2008 — This notice provides that the Treasury Department and the IRS anticipate proposing regulations that will address, among other things, when an arrangement in wh… (a)(14)
• Notice 2007-100Obsolete Dec 26, 2007 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4… (a)(a)(1)(B)(i)(I)(a)(1)(B)(i)(II)(a)(2)(B)(i)(b)(5)(i)(A)(b)(5)(i)(B)
  Obsolete by Notice 2008-113
• Notice 2007-86 Nov 13, 2007 — This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice ex…
• Notice 2007-78 Oct 9, 2007 — This notice provides transition relief and additional guidance on the application of section 409A of the Code to nonqualified deferred compensation plans. The … (a)(a)(1)(a)(3)(a)(4)(b)(b)(1)
• Notice 2007-34 Apr 23, 2007 — This notice sets forth guidance regarding the application of section 409A to split-dollar life insurance arrangements. This notice addresses the identification… (a)(a)(5)(b)(b)(4)(d)(e)
• Notice 2006-79 Oct 23, 2006 — This notice sets forth additional transition relief under section 409A. The notice generally extends through December 31, 2007, the transition relief that prev… (a)(2)(a)(3)(a)(3)(v)(a)(4)(b)(b)(4)

• Rev. Proc. 2008-61 Oct 20, 2008 — This procedure provides areas affected by section 409A of the Code in which rulings will not be issued. Rev. Proc. 2008-3 modified and amplified. (a)(a)(3)(iv)(a)(3)(v)(a)(5)(b)

• Ann. 2007-68 Aug 6, 2007 — This document contains numerous corrections to the preamble of final regulations (T.D. 9321, 2007-19 I.R.B. 1123) setting forth guidance on the application of …

• T.D. 9321 May 7, 2007 — Final regulations set forth guidance on the application of section 409A to nonqualified deferred compensation plans. The regulations provide a definition of a …
• T.D. 9310 Feb 26, 2007 — Final regulations under section 412(l)(7) of the Code provide mortality tables to be used in determining current liability for purposes of applying certain pen…

U.S. Tax Court (10)

• Facebook, Inc. & Subsidiaries v. Commissioner, 164 T.C. No. 9 U.S. Tax Court · May 22, 2025 Rule 155 computation
  Text when decided
• Alvin E. Keels, Sr. v. Commissioner, T.C. Memo. 2020-25 U.S. Tax Court · Feb 19, 2020
  Cites (a)(2)(A)(i) (a)(3) (a)(4)(B)(i) · Text when decided
• James H. Dunlap & Eileen M. Dunlap v. Commissioner, T.C. SUMMARY OPINION 2020-10 U.S. Tax Court · Feb 18, 2020
  Treas. Reg. § 1.409A-1 · Text when decided
• Gary K. Sherman & Gwendolyn L. Sherman a.k.a. Gwen L. Sherman v. Commissioner, T.C. Summary Opinion 2018-15 U.S. Tax Court · Apr 2, 2018
  Text when decided
• Arthur Dulik, Jr. & Ellen B. Kugler Dulik v. Commissioner, T.C. Summary Opinion 2017-51 U.S. Tax Court · Jul 13, 2017
  Text when decided
• Brian K. Brinkley v. Commissioner, T.C. Memo. 2014-227 U.S. Tax Court · Oct 30, 2014
  Text when decided
• Howard & Anne Slater v. Commissioner U.S. Tax Court · Jan 11, 2010 · T.C. Summary Opinion
  Cites (a) (a)(1)(A) (a)(2) (a)(4) · Text when decided
• Ralph Gano Miller (Corp.) v. Commissioner, 76 T.C. 433 U.S. Tax Court · Mar 17, 1981
  Cites (h) (h)(2) · Text when decided

Private Letter Rulings (17)

• PLR 201725027 Jun 23, 2017 — Nonqualified Deferred Compensation UIL 409A.00-00 (a) (a)(1) (a)(1)(A) (a)(1)(A)(i) (a)(1)(B) (a)(1)(B)(i)(II) +4 more
• PLR 201645012 Nov 4, 2016 — Nonqualified Deferred Compensation UIL 409A.00-00
• PLR 201603025 Jan 15, 2016 — Nonqualified Deferred Compensation UIL 409A.00-00, 409A.01-00 (a)
• PLR 201521013 May 22, 2015 — Nonqualified Deferred Compensation UIL 409A.00-00, 409A.01-00 (a) (a)(1) (a)(1)(A)(i) (a)(1)(B) (a)(1)(B)(i)(I) (a)(1)(B)(i)(II) +2 more
• PLR 201518013 May 1, 2015 — Nonqualified Deferred Compensation UIL 409A.00-00, 409A.01-00 (2) (a) (a)(1)(A)(i) (a)(2) (a)(2)(A) (a)(2)(A)(iv) +6 more
• PLR 201323023 Jun 7, 2013 — Nonqualified Deferred Compensation UIL 409A.00-00
• PLR 200944045 Oct 30, 2009 — Nonqualified Deferred Compensation UIL 409A.00-00
• PLR 200935029 Aug 28, 2009 — Nonqualified Deferred Compensation UIL 409A.00-00
• PLR 200914047 Apr 3, 2009 — Nonqualified Deferred Compensation UIL 409A.00-00 (a)(1)(A) (c)
• PLR 200728042 Jul 13, 2007 — Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options UIL 409A.01-00 (a)(2)(A) (a)(3) (a)(4)

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