TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Friday, March 30, 2007

Halperin & Yale on Deferred Compensation Revisited

Ssrn_4Daniel I. Halperin (Harvard) & Ethan Yale (Georgetown) have posted Deferred Compensation Revisited on SSRN.  Here is the 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.

http://taxprof.typepad.com/taxprof_blog/2007/03/halperin_yale_o.html

Scholarship | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef00d834f4355f53ef

Listed below are links to weblogs that reference Halperin & Yale on Deferred Compensation Revisited:

Comments

An executive with deferred comp terminates and changes resident state. When deferred comp is then distributed, which state (current "lived-in" or former "worked-in" taxes should be with held as liability?

Posted by: Ray Slogar | Apr 6, 2007 7:19:55 AM