9/27/2007: Not IRS Notice 2007-90: Death of Service Provider; Application of Section 409A to Nonqualified Deferred Compensation Plans (Humor) (PDF) (Not the Internal Revenue Service)
This just in, from an unknown source; 7 pages. Excerpt: "This notice provides additional guidance on the definition of a service provider's death for purposes of the application of section 409A of the Internal Revenue Code to nonqualified deferred compensation plans. This guidance includes: A more precise definition of death ('separation from life'); Presumptions the Service will apply in determining whether a service provider has experienced a separation from life under § 409A; [and] Examples to help illustrate the Service's position on separation from life."
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