Internal Revenue Bulletin: 2008-52 |
December 29, 2008 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part II. Treaties and Tax Legislation
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2008-115
- I. PURPOSE
- II. BACKGROUND
- III. INTERIM EMPLOYER AND PAYER REPORTING
AND WAGE WITHHOLDING PROVISIONS
- A. Annual Deferrals - Amounts Reportable on Form W-2 or Form 1099-MISC
- B. Reporting and Withholding - Amounts Includible in Gross Income under § 409A
- 1. Calculation of Amounts Includible in Income under § 409A(a) - In General
- 2. Wage Payment Date of Amounts Includible in Income under § 409A(a)
- 3. Amounts Includible in Income under § 409A(a)
- a. Account Balance Plans
- b. Nonaccount Balance Plans — Amounts that are Reasonably Ascertainable
- c. Amounts Deferred Under Stock Rights Covered by § 409A
- d. Other Deferred Amounts
- 4. Amounts Includible in Income under § 409A(b)
- C. Protection from Future Additional Reporting or Withholding
- IV. SERVICE PROVIDER REQUIREMENTS WITH RESPECT TO AMOUNTS INCLUDIBLE IN GROSS INCOME UNDER § 409A
- V. RELIANCE ON THE PROPOSED REGULATIONS
- VI. REQUEST FOR COMMENTS
- VII. EFFECT ON OTHER DOCUMENTS
- VIII. EFFECTIVE DATE
- IX. DRAFTING INFORMATION
- Notice 2008-116
- Rev. Proc. 2008-68
- Notice 2008-115
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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