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 04.15.25 | Publications Ninth Circuit: Clarifies the Application of the Larson Test in Shareholder Derivative Actions 04.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – April 2025 03.14.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – March 2025 Related Services Related Practice Areas Executive Compensation and Employee Benefits Tax