Publications Memos Go Back Responding To The New Deferred Compensation Legislation 10.28.04 This memo offers practical guidance as to how to proceed with the comprehensive changes to the taxation of deferred compensation in the new law "American Jobs Creation Act of 2004". Related Insights 09.16.25 | Publications Second Circuit: ERISA Plaintiffs Who Did Not Personally Invest in Allegedly Mismanaged Investment Options Lack Article III and Class Standing 08.07.25 | Publications President Orders Department of Labor and Securities and Exchange Commission to Democratize Access to Alternative Assets for 401(k) Plans 06.12.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2025 Related Services Related Practice Areas Executive Compensation and Employee Benefits Tax