On November 30, 2010, the IRS issued Notice 2010-80, providing additional relief for employers1 that voluntarily correct failures under Internal Revenue Code (Code) § 409A pursuant to Notice 2008-113 ...
Since our October 25, 2010 blog titled, "Time Running Out to Obtain Maximum Relief for Correcting 409A Document Failures under IRS Notice 2010-6", the IRS published Notice 2010-80 on November 30, 2010 ...
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