On August 21, 2018, the IRS released Notice 2018-68 (“Notice”) providing its initial guidance on the Tax Cuts and Jobs Act (“Act”) transition rule for changes made to Section 162(m) of the Internal Revenue Code of 1986, as...more
9/13/2018
/ Contract Terms ,
Corporate Taxes ,
Covered Employees ,
Executive Compensation ,
Hiring & Firing ,
Initial Public Offering (IPO) ,
IRS ,
New Guidance ,
Publicly-Traded Companies ,
Section 162(m) ,
Tax Cuts and Jobs Act
On August 21, 2018, the IRS released Notice 2018-68 providing its initial guidance on the Tax Cuts and Jobs Act (Act) transition rule for changes under 162(m). Before the Act, 162(m) limited a public company’s tax deduction...more
8/27/2018
/ Binding Contractual Rules ,
Compensation & Benefits ,
Contract Renewal ,
Corporate Taxes ,
Covered Employees ,
Employment Contract ,
Executive Compensation ,
New Guidance ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Transition Relief ,
Wage and Hour
The Tax Cuts and Jobs Act (the “Tax Act”) has significant implications for public company executive compensation plans for tax years beginning after December 31, 2017 and will likely have a considerable impact on the future...more