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 03.06.26 | Publications Updates Regarding Section 16 and Foreign Private Issuers 01.26.26 | Publications Foreign Private Issuers and Section 16: Understanding Your Equity Compensation Plan 01.23.26 | Publications New York and California Restrict “Training Repayment” Provisions With Potentially Broader Implications Related Services Related Practice Areas Executive Compensation and Employee Benefits Tax