Section 409A Plan Document Correction Program

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On January 5, 2010, the Internal Revenue Service (“IRS”) issued Notice 2010-6 (the “Notice”), which provides methods that employers can use to voluntarily correct plan document failures under Section 409A of the Internal Revenue Code of 1986, as amended. The Notice also provides clarification of the correction of certain operational failures. This article will focus on the correction of Section 409A plan document failures.

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