Recently proposed IRS regulations reverse the reasoning of several past IRS private letter rulings regarding the application of the $1 million compensation cap of Section 162(m) to UPREIT structures in publicly traded REITs...more
2/27/2020
/ Compensation & Benefits ,
Compensation Agreements ,
Corporate Structures ,
Employee Benefits ,
Executive Compensation ,
IRS ,
Private Letter Rulings ,
Publicly-Traded Companies ,
REIT ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Planning ,
UPREITS
The Tax Cuts and Jobs Act (TCJA) will make major changes to the $1 million limit on deductible compensation contained in Section 162(m) of the Internal Revenue Code....more
12/21/2017
/ Compensation & Benefits ,
Deferred Compensation ,
Executive Compensation ,
Legislative Agendas ,
Pending Legislation ,
Section 162(m) ,
Stock Options ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration