The Coronavirus Aid, Relief, and Economic Security (CARES) Act, which was signed into law by President Trump today, provides emergency aid to businesses, families and individuals affected by the COVID-19 pandemic.
Any...more
Section 162(m) of the Internal Revenue Code (the “Code”) caps at $1 million a year a public corporation’s tax deduction for compensation paid to each of certain executive officers. As originally implemented, the regulations...more