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 06.12.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2025 05.23.25 | Publications Supreme Court: Settles Circuit Split on Pleading Standards for Prohibited-Transaction Claims 05.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – May 2025 Related Services Related Practice Areas Executive Compensation and Employee Benefits Tax