Corporate Taxes, Internal Revenue Code (IRC), Section 162(m)

Considerations and Challenges Under New IRS Guidance on Section 162(m)

Katten Muchin Rosenman LLP on 10/5/2018

On August 21, the IRS issued Notice 2018-68, Guidance on the Application of Section 162(m) ("Notice"). Internal Revenue Code ("Code") Section 162(m) places a limitation on the amount publicly traded companies are permitted to...more

IRS Guidance Clarifies Some TCJA Changes to the $1 Million Deduction Limit for Executive Compensation under Code Section 162(m)

Brownstein Hyatt Farber Schreck on 9/4/2018

Section 162(m) of the Internal Revenue Code of 1986, as amended (the “Code”), limits a publicly held corporation’s ability to take a corporate income tax deduction for compensation in excess of $1 million paid to “covered...more

Overview of Recent U.S. Tax Reform Part I – Certain Significant Changes Impacting C-Corporations

Mintz on 1/15/2018

On December 22, 2017, H.R. 1, the Tax Cuts and Jobs Act (the “Tax Act”) was signed into law. As the first comprehensive U.S. federal income tax reform in over thirty years, the Tax Act includes dramatic changes to tax...more

To Accelerate or Not? Potential Tax Planning in Light of Proposed Reforms to Code Section 162(m)

Proskauer - Tax Talks on 12/13/2017

Under both the House and Senate versions of the Tax Cuts and Jobs Act, Internal Revenue Code Section 162(m) would be modified to expand the scope of companies and executive officers subject to the limitation on deductibility...more

Trump Tax Proposal Could Create Compensation-Related Opportunities

Skadden, Arps, Slate, Meagher & Flom LLP on 6/20/2017

The Trump administration’s proposed overhaul of the federal income tax system includes a reduction of the maximum federal corporate income tax rate from 35 percent to 15 percent. If enacted, the proposal — a one-page outline...more

Corporate Taxes › Internal Revenue Code (IRC) › Section 162(m)

Considerations and Challenges Under New IRS Guidance on Section 162(m)

IRS Guidance Clarifies Some TCJA Changes to the $1 Million Deduction Limit for Executive Compensation under Code Section 162(m)

Overview of Recent U.S. Tax Reform Part I – Certain Significant Changes Impacting C-Corporations

To Accelerate or Not? Potential Tax Planning in Light of Proposed Reforms to Code Section 162(m)

Trump Tax Proposal Could Create Compensation-Related Opportunities

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