[Section 409A]. “[Section 409A]” means Code Section 409A, and the final regulations and any guidance promulgated thereunder or any state law equivalent.

“[Section 409A]” means Section 409A of the Code (or any successor provision) and the regulations and other guidance promulgated thereunder.

“[Section 409A]” means Code section 409A, the final regulations issued under Code section 409A, and all other Internal Revenue Service guidance that may be issued thereunder.

“[Section 409A]” means Section 409A of the Code (or any successor provision) and the regulations and other authoritative guidance promulgated thereunder.

“[Section 409A]” means Code Section 409A and the U.S. Treasury Regulations and guidance thereunder, and any applicable state law equivalent, as each may be promulgated, amended or modified from time to time.

[Section 409A] means Section 409A of the Internal Revenue Code of 1986, as amended, and the final regulations and any guidance promulgated thereunder or any state law equivalent.

“[Section 409A]” means Section 409A of the Code and the regulations and other guidance promulgated thereunder.

“[Section 409A]” means Code Section 409A, as amended, and any proposed and final regulations and other guidance issued thereunder by the U.S. Department of Treasury and/or the Internal Revenue Service.

“[Section 409A]” means Code Section 409A, including any proposed and final regulations and other guidance issued thereunder by the Department of the Treasury and/or the Internal Revenue Service.

“[Section 409A]” means Section 409A of the Code (including regulations or administrative guidelines thereunder).