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Deferred Comp Plan, Section 409A, Compliance Period Extended until December 31, 2007 (PDF)
Morgan Lewis 
Oct. 6, 2006
4 pages. Excerpt: Extended Good Faith Compliance: Plans adopted on or before December 31, 2007 will not be deemed to violate Section 409A so long as such plans are (a) operated in 'reasonable, good faith compliance' with the provisions of Section 409A and applicable guidance issued prior to January 1, 2008; and (b) amended before January 1, 2008 to conform to the provisions of Section 409A and the final regulations.
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