Deferred Compensation Revisited

18 Pages Posted: 13 Mar 2007

See all articles by Daniel I. Halperin

Daniel I. Halperin

Harvard Law School

Ethan Yale

University of Virginia School of Law


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

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:

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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