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sulloway.com
Understanding Non-qualified Deferred Compensation Plans And Compliance Under Section 409A Regulations - Sulloway & Hollis
Background On April 10, 2007, final regulations on nonqualified deferred compensation plans (“NQDC plan”), defined under Internal Revenue Code Section 409A, were issued. There remains a great deal of confusion regarding implementation of these plans and issues continue to be topics of discussion among members of the American Bar Association ...
Jan 25, 2022
Internal Revenue Code section 409A 409A Compliance
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In the case Center for Taxpayer Rights v. Internal Revenue Service, Civil Action No. 1:25-cv-00457 (D. D. C. 2025), a federal judge prohibited the IRS from disclosing taxpayer data to Immigration and Customs Enforcement (ICE) on November 21, 2025, finding that the practice was illegal and in violation of taxpayer confidentiality regulations. ✅ The court found that the IRS overstepped its authority and failed to follow proper legal procedures. ✅ The case stems from a controversial agreement in Au
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