Mark Wincek

Mark Wincek

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Initial Post-Tax Reform 162(m) Guidance Issued – A Reasonable Grandfather and a Covered Employee Surprise

On August 21, 2018, Treasury and IRS released Notice 2018-68, their initial guidance on the application of Code section 162(m) after Tax Reform (including the operation of the grandfather provision for compensation required...more

8/27/2018  /  Compensation & Benefits , Deduction Limitations , Executive Compensation , Internal Revenue Code (IRC) , IRS , Section 162(m) , Securities and Exchange Commission (SEC) , Tax Cuts and Jobs Act , Tax Deductions , Tax Reform

Changes to 162(m) Made by Tax Cuts and Jobs Act

The final Tax Cuts and Jobs Act (the “Act”) signed into law December 22, 2017, and effective January 1, 2018, contained three significant changes to Internal Revenue Code section 162(m) in connection with reducing the...more

3/12/2018  /  Compensation & Benefits , Corporate Taxes , Executive Compensation , IRS , Section 162(m) , Securities Exchange Act , Tax Cuts and Jobs Act , Tax Reform
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