Announcement 2009-14

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Internal Revenue Bulletin:

2009-11 March 16, 2009

Announcement 2009-14

Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction



Internal Revenue Service (IRS), Treasury.


Correction to notice of proposed rulemaking.


This document contains a correction to a notice of proposed rulemaking (REG-148326-05, 2008-51 I.R.B. 1325 ) that was published in the Federal Register on Monday, December 8, 2008 (73 FR 74380) providing guidance on the calculation of amounts includible in income under section 409A(a) and the additional taxes imposed by such section with respect to service providers participating in certain nonqualified deferred compensation plans. The regulations would affect such service providers and the service recipients for whom the service providers provide services.


Stephen Tackney, (202) 927-9639 (not a toll-free number).



The correction notice that is the subject of this document is under section 409A of the Internal Revenue Code.

Need for Correction

As published, the notice of proposed rulemaking (REG-148326-05) contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the notice of proposed rulemaking (REG-148326-05), which was the subject of FR Doc. E8-28894, is corrected as follows:

On page 74380, column 3, in the preamble, under the caption “FOR FURTHER INFORMATION CONTACT:”, lines 1 and 2 from the bottom of the paragraph, the language “hearing, Funmi Taylor at (202) 622-7190 (not toll-free numbers).” is corrected to read “hearing, Funmi Taylor at (202) 622-3628 (not toll-free numbers).”.

LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).


(Filed by the Office of the Federal Register on February 19, 2009, 8:45 a.m., and published in the issue of the Federal Register for February 20, 2009, 74 F.R. 7575)

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