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 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