Publications Memos Go Back IRS Issues Proposed Regulations Under Code Section 409A Covering New Deferred Compensation Rules 10.17.05 This memo summarizes the proposed regulations under Section 409A of the IRS Code. Authors and Contacts Jamin Koslowe Partner [email protected] +1-212-455-3514 Related Insights 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 01.08.26 | Publications 2026 Compensation Season: What Public Companies and Their Compensation Committees Should Keep in Mind Heading Into the New Year Related Services Related Practice Areas Executive Compensation and Employee Benefits