Deferred Prosecution is one prosecutor‐led diversion mechanism which has the potential to reduce criminal justice involvement and incarceration rates while. Obtain the necessary forms for a deferred compensation agreement, including the employee's acknowledgement of the agreement and an IRS Form W-4P.If the defendant breaches the agreement, the DPA typically permits prosecutors to restart the case and use the defendant's admissions in subsequent proceedings. The employee will use the current election process for electing to defer compensation in the Montgomery County Union Employees Deferred.