The Tax Cuts and Jobs Act of 2017 (TCJA) made significant changes to Section 162(m) of the Internal Revenue Code (Section 162(m)), expanding the scope of individuals and entities subject to Section 162(m), in addition to...more
12/24/2019
/ Comment Period ,
Compensation & Benefits ,
Corporate Taxes ,
Covered Employees ,
Debt Securities ,
Employee Benefits ,
Executive Compensation ,
Foreign Private Issuers ,
Grandfathering Rules ,
Income Taxes ,
IRS ,
Proposed Regulation ,
Public Hearing ,
Publicly-Traded Companies ,
Regulatory Requirements ,
Remuneration ,
Rulemaking Process ,
Section 12 ,
Section 162(m) ,
Securities Exchange Act ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Planning ,
Tax Rates ,
Tax Reform ,
Trump Administration ,
Wage Deductions
On Dec. 20, 2019, the president signed into law the Setting Every Community Up for Retirement Enhancement Act (the “SECURE Act” or “Act”). The law changes several provisions governing retirement savings for Americans. In...more
Marissa Holob is chair of the firm’s Executive Compensation and Employee Benefits practice. She advises clients on a wide range of executive compensation and employee benefits issues, including those that arise in the context...more