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 09.16.25 | Publications Second Circuit: ERISA Plaintiffs Who Did Not Personally Invest in Allegedly Mismanaged Investment Options Lack Article III and Class Standing 08.07.25 | Publications President Orders Department of Labor and Securities and Exchange Commission to Democratize Access to Alternative Assets for 401(k) Plans 06.12.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – June 2025 Related Services Related Practice Areas Executive Compensation and Employee Benefits