6 pages. The commenting law firm recommends that Treasury and the IRS reconsider whether the definition of 'substantial risk of forfeiture' described in the final regulations under Section 409A is appropriate for purposes of Section 457(f). Specifically, employees of governmental and tax-exempt organizations should not be prohibited from making elective deferrals of compensation, so long as the employee's rights to the amounts deferred are conditioned on either (i) the performance of substantial future services, or (ii) the occurrence of a condition related to a purpose of the compensation.