Library Sections
What's New
Added: 9/3/2010 
13.5: Ireland
Added: 8/25/2010
5.4.1.a: Representation of the Purchaser(s) in a Venture Capital Financing - Who is (are) the Client(s)?
Updated: 5/3/2010
5.1.3.a: Loan Commitments and Agreements to Agree Under New York Law
See what's most popular at VC Experts
Add What's New to your favorite news reader.
Online Now
There are 269 other VC and PE professionals online with you. See what they have to say about VC Experts.
Subscribe Today
Get access to everything VC Experts has to offer by becoming a Premium Subscriber.
7.1.7.c: New Section 409A Guidance Alert
Premium ContentThis section of the Encyclopedia of Private Equity is premium content and only available to accounts which have a subscription. If you have an account that has access to this section, please login now.
Register For The Encyclopedia of Private Equity
Encyclopedia of Private Equity & Venture Capital (Monthly Recurring Subscription) Cost: $59.00
Single User - One Year of Complete Access (Best Value) Cost: $495.00
Abstract
The Internal Revenue Service and the Department of the Treasury have issued three new pieces of guidance related to Section 409A of the Internal Revenue Code ("Section 409A"). The new guidance includes Proposed Treasury Regulations addressing the calculation of includable income and additional taxes under Section 409A, IRS Notice 2008-113 regarding the correction of certain operational failures, and IRS Notice 2008-115 addressing wage withholding requirements.