Excerpt: The President on December 21, 2005 signed into law the Gulf Zone Opportunity Act of 2005 (H.R.4440) ('GOZA') providing hurricane reconstruction aid and relief. The Act also provided a number of tax technical corrections including, among other things, provisions affecting nonqualified deferred compensation ('NQDC') and revisions to the uniform definition of child (cf. Working Families Tax Relief Act of 2004).