"[T]he authors examine the risks and exposures that employers may face in adjusting their programs to the new requirements imposed by the [ACA]. The authors also examine the litigation risks and potential causes of action that may arise in the wake of the [ACA]'s implementation. [A] second article examines deferred-compensation arrangements. Using recent judicial decisions as a guide, the author considers ERISA's relationship with deferred-compensation programs and ERISA's impact on disputes involving benefits payable under those programs. The author concludes with suggestions for employers considering such arrangements as part of their compensation programs."