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BBBY » Topics » 10.17 409A Compliance.

This excerpt taken from the BBBY 8-K filed Jan 5, 2006.

10.17       409A Compliance.

 

This Plan will, at all times, be operated in good faith compliance with Section 409A of the Code in accordance with Internal Revenue Service Notice 2005-1 and proposed regulations thereunder (and any subsequent IRS notices or guidance). In the event that any provision of this Plan is inconsistent with Code Section 409A or such guidance, then the applicable provisions of Code Section 409A shall supersede such provision.  Nothing herein shall be construed as an entitlement to our guarantee of any particular tax treatment to a Participant.

 

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