"[T]he case highlights the importance of properly handling FICA payroll taxes in connection with the administration of nonqualified deferred compensation plans.... [P]articipants could try to expand the rationale of Davidson to other situations where there is a perceived improper application of tax rules to nonqualified deferred compensation plans, specifically in the context of 409A.... [E]mployers should review and consider revising, as needed, any administrative language in plan documents that could be construed as creating participant rights in this regard. Additionally, employers may want to consider including disclaimers of tax warranties in any such documents." [Davidson v. Henkel Corp., No. 12-cv-14103 (E.D. Mich. Jan. 6, 2015)]