The ABA Tax Section has submitted four sets of comments to the IRS:
- Application of § 409A to Transactions Involving Partnerships (26 pages) (5/20)
- Transition Rule and Effective Date Under § 409A (20 pages) (5/20)
- Deferral Elections Under § 409A (25 pages) (5/20)
- Proposed Regulations Regarding the Effect of Pre-Closing Changes in Acquiring Corporation Stock Value on Continuity of Interest (13 pages) (5/13)



