Internal Revenue Bulletin 2007-52
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Internal Revenue Bulletin: 2007-52
December 26, 2007
Table of Contents
- Highlights of This Issue
- INCOME TAX
- EMPLOYEE PLANS
- EXEMPT ORGANIZATIONS
- EMPLOYMENT TAX
- ADMINISTRATIVE
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2007-99
- Notice 2007-100
- I. PURPOSE
- II. CORRECTIONS OF CERTAIN OPERATIONAL FAILURES IN THE SAME TAXABLE YEAR AS THE FAILURE OCCURS
- A. General Requirements
- B. Failure to Defer Amount or Incorrect Payment Corrected in the Same Taxable Year
- C. Incorrect Payment in Violation of § 409A(a)(2)(B)(i) Corrected in the Same Taxable Year
- D. Excess Deferred Amount Corrected in the Same Taxable Year
- E. Correction of Exercise Price of Otherwise Excluded Stock Rights
- III. TRANSITION RELIEF FOR CERTAIN OPERATIONAL FAILURES INVOLVING LIMITED AMOUNTS OCCURRING DURING TAXABLE YEARS BEGINNING BEFORE 2010
- IV. INFORMATION AND REPORTING REQUIREMENTS
- A. Information Required with Respect to Correction of an Operational Failure in the Same Taxable Year as the Failure Occurs
- 1. Attachment to Service Recipient Tax Return for Failures Described in § II
- 2. Information to be Provided to Service Provider for Failures Described in § II
- B. Information Required with Respect to Transition Relief for Certain Operational Failures Involving Limited Amounts
- 1. Attachment to Service Recipient Tax Return for Failures Described in § III.B or III.C.
- 2. Information to be Provided to Service Provider for Failures Described in § III.B or III.C.
- 3. Attachment to Service Provider Tax Return for Failures Described in § III.B or III.C.
- V. POTENTIAL PROGRAM TO CORRECT CERTAIN FAILURES TO COMPLY WITH § 409A(a) IN OPERATION
- VI. SUBMISSION OF COMMENTS
- VII. EFFECT ON OTHER DOCUMENTS
- VIII. PAPERWORK REDUCTION ACT
- IX. DRAFTING INFORMATION
- Notice 2007-101
- Rev. Proc. 2007-72
- 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
