News & Analysis as of

Corporate Taxes › Pay-for-Performance › Section 162(m)

Katten Muchin Rosenman LLP

Issues for Compensation Committees to Consider When Grappling With Changes to 162(m) and the Death of the Performance-Based...

Katten Muchin Rosenman LLP on

As much has been written regarding the repeal of the performance-based exception to the $1 million dollar deduction limitation under Code Section 162(m) under the Tax Cuts and Jobs Act (the Act), we have highlighted certain...more

Skadden, Arps, Slate, Meagher & Flom LLP

Trump Tax Proposal Could Create Compensation-Related Opportunities

Skadden, Arps, Slate, Meagher & Flom LLP on

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

Proskauer - Tax Talks

FASB Updates for 2016 Financial Statements Could Impact Permissible Adjustments under Code Section 162(m)

Proskauer - Tax Talks on

IRC Section 162(m) provides that a public company may not deduct annual compensation paid to a “covered employee” in excess of $1,000,000 per year, other than certain “qualified performance-based compensation.” For these...more

3 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide