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Orrick, Herrington & Sutcliffe LLP

Practical Advice for Compliance with Recent Amendments to the Internal Revenue Code Section 162(m) Regulations

Orrick, Herrington & Sutcliffe LLP on

The recent amendments to the Section 162(m) regulations largely follow the changes set forth in the proposed regulations issued in 2011, clarifying two exceptions from the Section 162(m) tax deductibility limit...more

K&L Gates LLP

New IRS Revenue Ruling 2014-18 and the Use of Hedge Fund Stock Options

K&L Gates LLP on

The Internal Revenue Service has issued Revenue Ruling 2014-18 (the “Ruling”) to clarify that stock options and stock-settled stock appreciation rights (“SARs”), properly designed, can be used as a form of compensation to...more

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