On January 14, 2025, the Internal Revenue Service (the “IRS”) issued new proposed regulations under section 162(m) of the Internal Revenue Code (the “Code”), supplementing regulations already in effect. Under section 162(m),...more
1/22/2025
/ American Rescue Plan Act of 2021 ,
C-Suite Executives ,
Corporate Officers ,
Corporate Taxes ,
Covered Employees ,
Disclosure Requirements ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
Publicly-Traded Companies ,
Securities Exchange Act ,
Tax Planning
On November 8, 2022, Massachusetts voters approved an amendment to the Massachusetts Constitution imposing, effective January 1, 2023, a surtax of 4% on an individual’s annual taxable income to the extent it exceeds $1...more