IRS – 409A regulations, retirement plan compliance and other tax compliance detail (www.irs.gov/retirement/article/0,,id=186222,00.html)

409A Nonqualified Deferred Compensation Plans applies to compensation that workers earn in one year, but that is paid in a future year.  This link provides information and guidance from the IRS to help ensure that plan designs that include deferred compensation are in compliance with IRS regulations.