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27Feb

Proposed Section 162(m) Regulations Affect REIT Compensation Arrangements

Recently proposed IRS regulations reverse the reasoning of several past IRS private letter rulings regarding the application of the $1 million compensation cap of Section 162(m) to UPREIT structures in publicly traded REITs and other similarly...
By: Pepper Hamilton LLP
Source Url: https://www.jdsupra.com/legalnews/proposed-section-162-m-regulations-53085/

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