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THE ERISA COMMITTEE

<nobr>Dec 20, 2004</nobr>

Notice 2005-1: Treasury Guidance on Nonqualified Deferred Compensation

BELOW IS A COPY OF THE FIRST ROUND OF GUIDANCE UNDER INTERNAL REVENUE CODE SECTION 409A REGARDING NONQUALIFIED DEFERRED COMPENSATION. A summary of the regulations will be sent to you later.

ERIC and the Human Resources Policy Association are holding a joint briefing on the regulations (with Treasury staff) by conference call tomorrow (Tuesday December 21) at 2 PM Eastern time. If you want to participate and missed the Friday December 17 deadline to register, contact Vanessa Scott (vscott@eric.org) of the ERIC staff.

Mark your calendars: ERIC also has scheduled a Q& A session with Treasury staff from 1:00-2:30 on January 11, 2005.

For questions or additional information, contact:
Janice Gregory, Senior Vice President (jgregory@eric.org)
Vanessa Scott, Legislative Counsel (vscott@eric.org)
(202)789-1400

Websites:

NQDC Regulations


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