Overview of Document Correction Guidance Under Section 409A

^{Reproduced with permission from Pension & Benefits Daily, 9 PBD, 01/15/2010. Copyright © 2010 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com} 

Groom principals, Brigen Winters and Jeffrey Kroh, provide an overview of Notice 2010-6, which provides ‘‘reasonable solutions’’ on how to fix Section 409A plan document failures.  In addition to discussing the various types of corrections available and summarizing substantive guidance provided in the notice, the authors identify significant advantages to making corrections in 2010 under the notice’s special transition rules. 

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The authors will present on these issues during a BNA-sponsored webinar on January 28, 2010.  For more information, please click here.