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03Mar

Proposed 162(m) Regulations Add Another Layer of Executive Compensation Issues in M&A

The Tax Cuts and Jobs Act of 2017 (TCJA) upended public company compensation structures nationwide. Prior to the TCJA, Section 162(m) of the Internal Revenue Code of 1986, as amended, generally provided for a $1 million annual deduction limit for...
By: Holland & Knight LLP
Source Url: https://www.jdsupra.com/legalnews/proposed-162-m-regulations-add-another-82464/

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