Deferred Compensation Revisited

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

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Year of publication:	2010
Authors:	Halperin, Daniel I. ; Yale, Ethan
Publisher:	[S.l.] : SSRN
Subject:	Vergütungssystem \| Compensation system \| Theorie \| Theory

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Extent:	1 Online-Ressource (18 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 114, No. 9, 2007
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014052330