On January 14, 2025, the Internal Revenue Service and the US Treasury Department issued proposed regulations under Section 162(m) of the Internal Revenue Code (Code) to implement changes under the American Rescue Plan Act of...more
2/24/2025
/ American Rescue Plan Act of 2021 ,
Corporate Taxes ,
Executive Compensation ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
Publicly-Traded Companies ,
Securities Regulation ,
Tax Planning ,
Tax Reform ,
U.S. Treasury
Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options...more
Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options...more
Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options...more
As noted in our alert on December 21, 2017, the Tax Cuts and Jobs Act of 2017 (the Act) makes significant changes to Section 162(m) of the Internal Revenue Code of 1986 (Code), which limits to $1 million the deduction that...more