In a large bowl, combine sugar, nutmeg, cinnamon and salt; stir in pumpkin. Refrigerate, covered, at least 2 hours or overnight.
In a small bowl, combine brown sugar and flour. Using pastry blender or fork, cut in butter until mixture resembles coarse crumbs. Stir in coarsely chopped pecans and set aside.
Prepare pie crust according to package or your own recipe, roll to 12" circle. Place in 9" deep-dish glass pie plate; flute edge. Press finely chopped pecans into bottom of crust.
Lightly beat eggs until combined but not foamy; stir in milk. Blend into pumpkin mixture after refrigeration time above just until combined. Pour into pastry shell.
Bake in a preheated 400 F oven for 10 minutes; reduce heat to 350 F and continue baking until center is set (45-50 minutes). Then sprinkle brown sugar mixture over filling. Continue to bake until knife inserted near center comes out clean and topping is light golden brown (about 10 more minutes). Cool completely. Serve with whipped cream. About 8 servings.
Beverage Recommendation: Bailey's Orig. Irish Cream Liqueur with fresh brewed coffee!