# Prop. Treas. Reg. § 1.409A-0: Table of contents.

Proposed regulation, not in force. REG-123854-12, 81 FR 40569, published 2016-06-22 <https://www.federalregister.gov/documents/2016/06/22/2016-14331/application-of-section-409a-to-nonqualified-deferred-compensation-plans>. Interprets 26 U.S.C. § 409A.

Par. 2. Section 1.409A-0 is amended by: 1. Revising the entry for § 1.409A-1 by adding paragraph (b)(13). 2. Redesignating paragraph (q) as paragraph (r), and revising paragraph (q) in § 1.409A-1. 3. Revising the entry to paragraph (d) in § 1.409A-3. 4. Revising the entry to (j)(4)(xiii) in § 1.409A-3. The revisions and addition read as follows:

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