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

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.