Ethan Yale

Deferred Compensation Revisited

CO-AUTHORS Daniel I. Halperin
PUBLISHER
Tax Notes
DATE
2007-03
 

Abstract

The tax rules governing deferred compensation, codified at section 409A, are harsh and complex. The rules are focused on the least important policy considerations and overlook the most important. Professors Halperin and Yale suggest a different approach, one that would make the law simpler, fairer, and more effective.

Citation

Daniel I. Halperin & Ethan Yale, Deferred Compensation Revisited, 114 Tax Notes 939 (2007).
 

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