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 08.05.26 | Publications IRS Notice 2026-36 on Section 4960 08.05.26 | Publications Debt-For-Equity Exchanges Developments – New FINRA Rule 01.20.26 | Publications Fifth Circuit Rules That Soroban Was Incorrectly Decided and SECA Tax Exception Applies to Limited Partners With Limited Liability Regardless of Activities Related Services Related Practice Areas Executive Compensation and Employee Benefits Tax