Quist has assembled a list of online IRC 409A resources that you may find helpful.

IRS Revenue Ruling 59-60
 
AICPA Practice Aid
 
409A Legal Perspectives
 
Cooley Godward LLP
http://www.cooley.com/news/alerts.aspx?ID=000039093920
 
Faegre & Benson LLP
http://www.faegre.com/articles/article_1686.aspx
http://www.faegre.com/articles/article_1771.aspx
http://www.faegre.com/articles/article_1782.aspx
 
Perkins Coie LLP
http://www.perkinscoie.com/content/ren/updates/corp/100505.htm