Deferred Compensation Revisited
Daniel I. Halperin
Harvard Law School
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
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
Date posted: March 13, 2007
© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo6 in 0.297 seconds