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Nonqualified Deferred Compensation Audit Technique Guide

Publication 5528 (Rev. 6-2021) Catalog Number 37690C Department of the Treasury Internal Revenue Service Nonqualified Deferred Compensation Audit Technique Guide This document is not an official pronouncement of the law or the position of the Service and cannot be used, cited, or relied upon as such. This Guide is current through the revision date. Since changes may have occurred after the revision date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the revision date. The taxpayer names and addresses shown in this publication are hypothetical. Audit Technique Guide Revision Date: 6/1/2021 2 Table of Contents I. Overview .. 3 A. Background / History .. 3 B. Relevant Terms .. 4 C. Law / Authority.

respect to amounts includible in gross income under IRC § 409A. While this Audit Guide generally refers to NQDC plans maintained by an employer for the benefit of its employees, IRC § 409A applies broadly to any service provider who earns deferred compensation, including employees, independent contractors, and non-employee directors.

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