# Prop. Treas. Reg. § 1.409A-6: Application of section 409A and effective dates.

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. 7. Section 1.409A-6 is amended by revising paragraph (b) to read as follows:

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(b) Regulatory applicability date. Section 1.409A-0, § 1.409A-1, § 1.409A-2, § 1.409A-3 and this section, as amended, apply for taxable years beginning on or after publication of the Treasury decision adopting these rules as final regulations in the Federal Register. Section 1.409A-0, § 1.409A-1, § 1.409A-2, § 1.409A-3 and this section as they appeared in the April 2009 edition of 26 CFR part 1 apply for taxable years beginning on or after January 1, 2009 and before publication of the Treasury decision adopting these rules as final regulations in the Federal Register.