409A safe harbor: 409A Safe Harbor And Refresh Rules
The 409A Safe Harbor And Refresh Rules carries 2 published figures read from 4 sources' own pages, from 30 to 90 day, read 26 September 2026.
4 of the 13 named sources read in full publish a figure; 9 publish none, read 26 September 2026.
The median is unchanged since 25 September 2026 (was 60 day across 2).
By rule
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| rule first-year deferral election window | 30 day | 30 to 30 day | 1 |
| rule plan termination and liquidation period | 12 month | 12 to 12 month | 1 |
| rule IRS underpayment interest rate | 7 % | 7 to 7 % | 1 |
| rule corrected payment period | 90 day | 90 to 90 day | 1 |
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| IRS Notice 2010-6 (document failure corrections) | 90 day | corrected payment period | 2026-09-20 |
| 26 U.S. Code 409A (Cornell LII) | 30 day | first-year deferral election window | 2026-09-26 |
| 26 CFR 1.409A-3 - permissible payments | 12 month | plan termination and liquidation period | 2026-09-26 |
| IRS quarterly interest rates | 7 % | IRS underpayment interest rate | 2026-09-19 |
The sentence each figure was read from (4)
- IRS Notice 2010-6 (document failure corrections), read 2026-09-20:
to comply with § 409A(a) and § 1.409A-3(b) (so that the amount is paid within 90 days
- 26 U.S. Code 409A (Cornell LII), read 2026-09-26:
In the case of the first year in which a participant becomes eligible to participate in the plan, such election may be made with respect to services to be performed subsequent to the election within 30 days after the date the participant becomes eligible to participate in such plan.
- 26 CFR 1.409A-3 - permissible payments, read 2026-09-26:
(A) The service recipient's termination and liquidation of the plan within 12 months of a corporate dissolution taxed under section 331, or with the approval of a bankruptcy court pursuant to 11 U.S.C.
- IRS quarterly interest rates, read 2026-09-19:
Underpayment (corporate and non-corporate) 7% 7% 7% 7%
Read in full, publishes no figure
9 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- 26 CFR 1.409A-1 - definitions and covered plans, read 2026-09-26: every candidate on the page was refused
- 26 CFR 1.409A-4 - income inclusion, read 2026-09-26: read in full and no accepted figure on the page
- 26 CFR 1.409A-6 - application and effective dates, read 2026-09-26: read in full and no accepted figure on the page
- Internal Revenue Bulletin 2007-19 (final 409A regulations), read 2026-09-12: every candidate on the page was refused
- Internal Revenue Bulletin 2010-03 (Notice 2010-6 correction programme), read 2026-09-12: every candidate on the page was refused
- IRS Notice 2008-113 (operational failure corrections), read 2026-09-20: every candidate on the page was refused
- IRS Publication 5528, read 2026-09-20: read in full and no accepted figure on the page
- Federal Register 72 FR 19251 (409A final regulations), read 2026-09-19: read in full and no accepted figure on the page
- the authority per rule, read 2026-09-26: every candidate on the page was refused
Methodology
Every row is a verbatim sentence read from the named source's own page through the estate's fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
4 of the 13 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in day (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 79 candidate sentence(s) were refused by a reviewer with the reason recorded.
Derivation as chartered: one row per rule - the independent-appraisal presumption, the twelve-month limit, the intervening-material-event condition, the illiquid-start-up presumption, the income-inclusion consequence, the additional 20 percent tax, the premium interest computed at the IRS underpayment rate plus one percentage point, and the correction programmes - each quoted verbatim from the regulation or the Bulletin with its citation and effective date, and the premium interest re-read each quarter from the IRS rate table so the penalty figure on the page is current rather than a number copied from a blog
79 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (13)
- 26 CFR 1.409A-1 - definitions and covered plans (the publisher's own terms; quoted for reporting and comment)
- 26 CFR 1.409A-3 - permissible payments (the publisher's own terms; quoted for reporting and comment)
- 26 CFR 1.409A-4 - income inclusion (the publisher's own terms; quoted for reporting and comment)
- 26 CFR 1.409A-6 - application and effective dates (the publisher's own terms; quoted for reporting and comment)
- Internal Revenue Bulletin 2007-19 (final 409A regulations) (the publisher's own terms; quoted for reporting and comment)
- Internal Revenue Bulletin 2010-03 (Notice 2010-6 correction programme) (the publisher's own terms; quoted for reporting and comment)
- IRS quarterly interest rates (the publisher's own terms; quoted for reporting and comment)
- IRS Notice 2008-113 (operational failure corrections) (the publisher's own terms; quoted for reporting and comment)
- IRS Notice 2010-6 (document failure corrections) (the publisher's own terms; quoted for reporting and comment)
- IRS Publication 5528 (the publisher's own terms; quoted for reporting and comment)
- Federal Register 72 FR 19251 (409A final regulations) (the publisher's own terms; quoted for reporting and comment)
- 26 U.S. Code 409A (Cornell LII) (the publisher's own terms; quoted for reporting and comment)
- the authority per rule (the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The 409A Safe Harbor And Refresh Rules carries 2 published figures read from 4 sources' own pages, from 30 to 90 day, read 26 September 2026.
4 of the 13 named sources read in full publish a figure; 9 publish none, read 26 September 2026.
409A Safe Harbor And Refresh Rules, rule first-year deferral election window: median 30 day across 1 source, read 26 September 2026.
409A Safe Harbor And Refresh Rules, rule plan termination and liquidation period: median 12 month across 1 source, read 26 September 2026.
409A Safe Harbor And Refresh Rules, rule IRS underpayment interest rate: median 7 percent across 1 source, read 26 September 2026.
409A Safe Harbor And Refresh Rules, rule corrected payment period: median 90 day across 1 source, read 26 September 2026.
The median is unchanged since 25 September 2026 (was 60 day across 2).
Cite as: "get409avaluation.com 409A Safe Harbor And Refresh Rules", updated 2026-09-26, https://get409avaluation.com/datasets/409a-safe-harbor-and-refresh-rules/.
Download the CSV (4 rows, computed 2026-09-26)