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Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction

This document contains corrections to a partial withdrawal of notice of proposed rulemaking; notice of proposed rulemaking (REG- 123854-12) that was published in the Federal Reg...

This document contains corrections to a partial withdrawal of notice of proposed rulemaking; notice of proposed rulemaking (REG- 123854-12) that was published in the Federal Register on Wednesday, June 22, 2016 (81 FR 40569). The proposed regulations are to clarify or modify certain specific provisions of the final regulations under section 409A (TD 9321, 72 FR 19234).

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81 FR 51413

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“Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction,” thefederalregister.org (August 4, 2016), https://thefederalregister.org/documents/2016-18355/application-of-section-409a-to-nonqualified-deferred-compensation-plans-correction.