Internal Revenue Bulletin:  2007-46 

November 13, 2007 

EMPLOYEE PLANS


Table of Contents

Notice 2007-86 Notice 2007-86

This notice provides additional transition relief, under section 409A of the Code, that was scheduled to expire on December 31, 2007. Generally, this notice extends relief to December 31, 2008, except that reliance on the proposed regulations under section 409A is not permitted after December 31, 2007. Notice 2007-78 modified. Section 3 of Notice 2006-79 modified and superseded.


More Internal Revenue Bulletins