Companies are increasingly allowing their chief executive officers and, in certain circumstances, other executives to use corporate jets (which may be chartered flights or fractionally or fully owned aircraft) for personal...more
5/29/2025
/ Corporate Governance ,
Corporate Taxes ,
Disclosure Requirements ,
Employee Benefits ,
Executive Compensation ,
IRS ,
Publicly-Traded Companies ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Tax Cuts and Jobs Act ,
Tax Liability ,
Tax Planning
Under both the House and Senate versions of the Tax Cuts and Jobs Act, Internal Revenue Code Section 162(m) would be modified to expand the scope of companies and executive officers subject to the limitation on deductibility...more
12/13/2017
/ Compensation & Benefits ,
Corporate Taxes ,
Deferred Compensation ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
Proposed Legislation ,
Section 162(m) ,
Section 409A ,
Securities Exchange Act ,
Tax Deductions ,
Tax Rates ,
Tax Reform