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Pillsbury Winthrop Shaw Pittman LLP

IRS Releases Advice Addressing Section 162(m) and CFO Compensation of Smaller Reporting Companies

Pillsbury Winthrop Shaw Pittman LLP on

Section 162(m) of the Internal Revenue Code (Code) limits, subject to certain exceptions, a public company’s federal income tax deduction for compensation paid to any “covered employee” to $1 million in any taxable year. A...more

WilmerHale

IRS Issues Guidance on the Applicability of Section 162(m) to CFO Compensation

WilmerHale on

Summary: The IRS recently informally revised its guidance regarding which officers of public companies must be considered when determining the compensation deduction limitation of Section 162(m) of the Internal Revenue Code...more

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