Thursday, November 30, 2006

IRS Reporting And Withholding: Treasury And IRS Issue Notice On Reporting And Withholding For Amounts Includible In Gross Income Under Code Section 409A

IRS Reporting And Withholding: Treasury And IRS Issue Notice On Reporting And Withholding For Amounts Includible In Gross Income Under Code Section 409A: "Today Treasury and the IRS issued Notice 2006-100 providing guidance to employers and payers on their reporting and wage withholding requirements for calendar years 2005 and 2006 with respect to deferrals of compensation and amounts includible in gross income under IRC § 409A and relief from reporting deferrals that are not includible in income during those years. The notice supersedes Notice 2005-94. "

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