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How the Tax Reform’s Changes to Section 162(m) Executive Compensation Rules Impact You
17 January 2018
View Client Update
As a result of the Tax Cuts and Jobs Act’s expansion of Section 162(m) coverage, many companies will be surprised to learn that their executive compensation deductions may be limited by the “new” Section 162(m), including
foreign private issuers
who have executive officers based in the United States and
privately held companies that issue public debt
As companies – both public
– prepare to make compensation decisions in 2018, this update addresses key things that you need to know about these changes.
The changes to Section 162(m) necessitate reviewing existing arrangements (and related proxy disclosure) to determine whether provisions and practices related to complying with the prior rules should continue to be followed, and how best to protect the deductibility of grandfathered compensation arrangements.
Employee Benefits & Executive Compensation
Lawrence K. Cagney
Meir D. Katz
Elizabeth Pagel Serebransky
Charles E. Wachsstock
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