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 06.05.26 | Publications Fourth Circuit: ERISA § 502(a)(2) Claims in the Context of a Defined Contribution Plan Cannot Be Joined in a Rule 23(b)(1) Mandatory Class 04.02.26 | Publications Department of Labor Releases Proposed Rule Aiming to Reduce Litigation Risk Associated With 401(k) Plans Including Access to Private Markets Assets 03.06.26 | Publications Updates Regarding Section 16 and Foreign Private Issuers Related Services Related Practice Areas Executive Compensation and Employee Benefits Tax