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 06.12.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2025 05.23.25 | Publications Supreme Court: Settles Circuit Split on Pleading Standards for Prohibited-Transaction Claims 05.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – May 2025 Related Services Related Practice Areas Executive Compensation and Employee Benefits