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IRS Notice 2009-49 Clarifies Issue with Tarp Recipients with Nonqualified Deferred Compensation Plans
June 17, 2009
Author: Jeffrey Dixon
Source: Mitchell Williams Publication
On June 4, 2009, the Internal Revenue Service (“IRS”) issued Notice 2009-49 which clarifies that an entity which has received a capital infusion from the Department of Treasury will not be permitted to treat that capital infusion as a change of control event for purposes of Internal Revenue Code §409A. Under Code §409A, and its regulations, a change of control event is one of six permitted distribution events from a nonqualified deferred compensation plan.
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