Deferred Compensation Planning is under the jurisdiction of an International Tax Treaty. The only thing higher than an International Tax Treaty, is the Constitution of the United States. This deferred compensation planning is strictly for U.S. Citizens who spend less money than they make.
Withdrawals are Taxable.
There are NO legal requirements for withdrawals thus, deferred. It requires careful drafting, attention and professional implementation. It's a legitimate, logical, and suitable method of tax deferral.