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Section Newsletter Articles From Jacquelyn M. Gray

IRS Extends Section 409A Transition Relief and Deadlines to December 31, 2008 By Brian M. Pinheiro and Jacquelyn M. Gray Corporate Law Departments, November 2007 On October 22, 2007, the Internal Revenue Service issued Notice 2007-86, which provides relief through 2008 for amending nonqualified deferred compensation plans to comply with the final regulations issued under Section 409A of the Internal Revenue Code, and a much-needed extension of certain transition relief through 2008.

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