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Regulatory Documents
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<nobr>Dec 8, 2005</nobr> IRS Releases 409A Payroll Reporting Guidance
The IRS has released Notice 2005-94 which provides for suspension of employer and payer reporting and wage withholding requirements with respect to deferrals of compensation under § 409A for calendar year 2005. The notice also provides no assertion of penalties against service providers in certain circumstances. |