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Lost in the Clamor: Final Code '415 Regulations
Times have certainly changed. The U.S. Department of the Treasury ('Treasury') issued two sets of regulations in early April that impact employee benefits. The first set was final regulations addressing the benefit and contribution limits for qualified pension plans under Internal Revenue Code ('Code') '415. The second set, issued a week later, was final regulations governing nonqualified deferred compensation under Code '409A.
Back in 1981, when the last set of '415 regulations was promulgated, there was no question of which would have been bigger news. Qualified plans, and defined benefit plans especially, ruled the benefits world. Nonqualified deferred compensation was a sidelight. That is certainly not the case today. The new '415 regulations were totally lost in the clamor following the issuance of the new rules governing nonqualified deferred compensation plans. And that is not surprising, because nonqualified deferred compensation plans are where the money is (on many levels).
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