Constructive Receipt Effective, Appropriate; 409A "Micromanages" - Should be Repealed

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"To survive and thrive, businesses need a regulatory system that is predictable and fair, but does not micromanage. Constructive receipt is a time-tested doctrine that accomplishes those ends. By contrast, Section 409A is neither predictable nor fair, and micromanages the relationship between businesses and their executives. Section 409A should be repealed."