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09.28.2010 409A Corrections: Year-End Document Review Makes Sense
09/28/2010
Earlier this year, the Internal Revenue Service (“IRS”) announced a correction program, IRS Notice 2010-6, for documentary errors in deferred compensation arrangements subject to Internal Revenue Code Section 409A (“409A”). A program for operational errors was announced in late 2008 as Notice 2008-113.

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