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 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 12.15.25 | Publications IRS Releases Final and Proposed Regulations Under Section 892 10.21.25 | Publications IRS Releases Proposed Regulations Under Section 897 on Domestically Controlled REITs Related Services Related Practice Areas Executive Compensation and Employee Benefits Tax