This article discusses the recently enacted H.R. 1, which includes several significant changes that impact the section 162(m) deduction limitation for compensation paid to named executives of publicly traded companies.
This article discusses the recently signed H.R. 1, which makes several sweeping changes to section 162(m). This alert summarizes those changes and the potential impact on publicly held corporations that maintain incentive-based compensation programs and similar arrangements for their key employees and executives.
This article discusses significant changes the TCJA proposes to compensation and employee benefit arrangements as well as significantly expanding the compensation and benefit deduction limitations under sections 162(m) and 274.
This article discusses the plan design of performance-based incentive compensation paid to covered employees of public corporations and how it can be challenging to accommodate flexibility in plan design while also preserving tax deductibility under Code Section 162(m).