Publications Memos Go Back The New Deferred Compensation Rules 02.11.05 This supplements the October 28, 2004 memorandum regarding Section 409A of the Internal Revenue Code. 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