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 10.01.26 | Publications First Circuit: Reverses Dismissal, Concluding Optimistic Opinion Could Have Been Materially Misleading 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 Related Services Related Practice Areas Executive Compensation and Employee Benefits Tax