18 Pages Posted: 13 Mar 2007
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.
Keywords: executive compensation, equity compensation, tax law, tax policy, corporate tax, corporate governance, tax shelters, tax avoidance, stock options
Suggested Citation: 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: https://ssrn.com/abstract=969058