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Section 162(m) Proposed Regulation

Bass, Berry & Sims PLC

Changes to Section 162(m) Affecting Deferred Compensation Arrangements

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Public companies maintaining deferred compensation arrangements for their executive officers should consider how recent changes to the regulations under Section 162(m) of the Internal Revenue Code (the Code) may impact the...more

Womble Bond Dickinson

Proposed IRS 162(M) Regulations Effect Executive Compensation Arrangements

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The Internal Revenue Service (“IRS”) recently proposed Regulation 122180-18 (the “Proposed Regulations”) to implement the amendments found in the Tax Cuts and Jobs Act of 2017 (the “Act”)1 to Section 162(m) of the Internal...more

Locke Lord LLP

Overview of Proposed Regulations Under Code Section 162(m) — Grandfather Rules

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Our last installment of our overview of the Proposed Regulations under Code Section 162(m) focuses on the transition or grandfather rules (“Grandfather Rules”) under the Proposed Regulations. Our prior installments have...more

Latham & Watkins LLP

10 Key Takeaways From the Section 162(m) Proposed Regulations

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Recently issued proposed regulations clarify changes made by the TCJA to the tax deductibility of executive compensation. Section 162(m) of the US Internal Revenue Code (the Code) as amended by the Tax Cuts and Jobs Act...more

Troutman Pepper

IRS Issues Proposed Regulations On Section 162(M)'s Executive Compensation Deductibility Cap

Troutman Pepper on

On December 20, 2019, the IRS issued proposed regulations under Section 162(m) of the Internal Revenue Code....more

Locke Lord LLP

Overview of Proposed Regulations Under Code Section 162(M) — Who is a Covered Employee

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Today’s installment of our overview of the Proposed Regulations under Code Section 162(m) highlights the expansion of who is a “covered employee.” As a reminder, Code Section 162(m) generally limits the compensatory...more

BCLP

Highlights from Proposed Section 162(m) Regulations

BCLP on

Section 162(m) of the Internal Revenue Code disallows a deduction by any publicly held corporation for applicable employee remuneration paid with respect to any covered employee to the extent that remuneration for the taxable...more

Locke Lord LLP

Overview of Proposed Regulations Under Code Section 162(m) — Grandfather Rules

Locke Lord LLP on

Series Installment: “publicly held corporation” - As we noted in our December 24, 2019 blog entry, on December 16, 2019, the Treasury Department released proposed regulations (the “Proposed Regulations”) addressing the...more

Dechert LLP

And We Mean It - Proposed Regulation Doubles Down on the Elimination of the Performance-Based Exception Under Section 162(m) of...

Dechert LLP on

Last week, on December 20, 2019, the U.S. Department of the Treasury and Internal Revenue Service (the “IRS”) published a proposed regulation (the “Proposed Regulation”) under Section 162(m) of the Internal Revenue Code of...more

Kramer Levin Naftalis & Frankel LLP

New Section 162(m) Proposed Regulations

The Tax Cuts and Jobs Act of 2017 (TCJA) made significant changes to Section 162(m) of the Internal Revenue Code (Section 162(m)), expanding the scope of individuals and entities subject to Section 162(m), in addition to...more

Locke Lord LLP

Holiday Stocking Stuffer: IRS Issues Proposed Regulations Under Code Section 162(m)

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On December 16, 2019, the Treasury Department released proposed regulations (the “Proposed Regulations”) to address the amendments made to Code Section 162(m) by the Tax Cuts and Jobs Act (the “Amendment”). As background,...more

Eversheds Sutherland (US) LLP

IRS offers a 162(m) - brace for the holidays

On December 16, 2019, the Department of the Treasury (Treasury Department) and Internal Revenue Service (IRS) released long-awaited proposed regulations under Section 162(m) of the Internal Revenue Code implementing changes...more

A&O Shearman

IRS Issues 162(m) Proposed Regulations

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On December 16, 2019, the IRS issued proposed regulations under Section 162(m) of the Internal Revenue Code (the “Proposed Regulations”). The Proposed Regulations respond to comments made on Notice 2018-68 (the “Notice”),...more

Cooley LLP

Alert: IRS Issues Much Anticipated Proposed Regulations Under Section 162(m)

Cooley LLP on

On Monday, December 16, 2019, the IRS issued proposed regulations under Section 162(m) of the Internal Revenue Code to reflect certain changes that were made to Section 162(m) by the Tax Cuts and Jobs Act of 2017....more

WilmerHale

IRS Issues Proposed Regulations Under Code Section 162(m)

WilmerHale on

The 2017 Tax Cuts and Jobs Act (TCJA) significantly amended Internal Revenue Code Section 162(m), which generally disallows the deduction of compensation in excess of $1 million paid by a “publicly held corporation” to a...more

Snell & Wilmer

2018 End of Year Plan Sponsor “To Do” List (Part 4) - Executive Compensation

Snell & Wilmer on

As 2018 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end...more

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