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 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