ID: Office: UILC: CCA - 5201120-13 ------------------------ 409A.00-00 Number: 201323023 Release Date: 6/7/2013 From: ----------------------- Sent: Friday, March 1, 2013 3:48 PM To: --------------- Cc: Subject: Re: follow-up --------- Since the open ye ars for the plan you are reviewing are ------- and ------- , the transition rules under section 409A are not applicable. The plan would be subject to the Final section 409A regulations during those y ears. However, there are grandfathering r ules in section 1.409A - 6 of the regulations that may be applicable. If no amounts were deferred under the plan in taxable ye ars beginning after Dec. 31, 2004, and the plan was not materiall y modified after Oct. 3, 2004, the plan is not subject to section 4 09A. Please let me know if yo u have an y other questions. Thanks, -------