Jeffrey Kroh participated in the Bloomberg BNA webcast, 409A Corrections: Tips and Discussion of Common 409A Failures on September 25, 2012. The presentation was covered in the BNA Pension & Benefits article, “One Missed Step Voids Section 409A Relief Under Corrections Programs, Speakers Say,” published by Mary Hughes on September 26, 2012.
The article discusses how to correct operational and documentary plan failures specified in IRS guidance and how all rules must be followed for the correction to be effective, including the notice requirement.
