Kathleen Dreyfus Bardunias

Kathleen Dreyfus Bardunias

Foley & Lardner LLP

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IRS Provides Guidance on Application of Code Section 162(m) as Amended by the Tax Cuts and Jobs Act of 2017

On August 21, 2018, the IRS issued initial guidance (Notice 2018-68) to assist companies in determining how the changes made to Internal Revenue Code Section 162(m) (“Section 162(m)”) by the Tax Cuts and Jobs Act of 2017 (the...more

9/11/2018  /  Covered Employees , Employment Contract , Executive Compensation , Grandfathering Rules , IRS , New Guidance , Publicly-Traded Companies , Sales Commissions , Section 162(m) , Tax Cuts and Jobs Act
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