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Deferred Compensation Revisited


Daniel I. Halperin


Harvard Law School

Ethan Yale


University of Virginia School of Law


Tax Notes, Vol. 114, No. 9, 2007
Georgetown Law and Economics Research Paper No. 969074
Georgetown Public Law Research Paper No. 969074

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.

Number of Pages in PDF File: 18

Keywords: executive compensation, equity compensation, tax law, tax policy, corporate tax, corporate governance, tax shelters, tax avoidance, stock options

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Date posted: March 13, 2007  

Suggested Citation

Halperin, Daniel I. and Yale, Ethan, Deferred Compensation Revisited. Tax Notes, Vol. 114, No. 9, 2007; Georgetown Law and Economics Research Paper No. 969074; Georgetown Public Law Research Paper No. 969074. Available at SSRN: http://ssrn.com/abstract=969058

Contact Information

Daniel I. Halperin
Harvard Law School ( email )
1575 Massachusetts
Hauser 406
Cambridge, MA 02138
United States
(617) 495-3100 (Phone)
(617) 495-1110 (Fax)
Ethan Yale (Contact Author)
University of Virginia School of Law ( email )
580 Massie Road
Charlottesville, VA 22903
United States

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