Section 162(m) of the Internal Revenue Code prohibits a publicly held corporation from taking compensation-related tax deductions with respect to the compensation of a “covered employee” to the extent the compensation exceeds...more
2/25/2025
/ Compensation & Benefits ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
Publicly-Traded Companies ,
Regulatory Requirements ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Planning ,
Tax Reform
Equity-based awards are often a significant element of a company’s compensation program. However, unlike more broad-based employee benefit programs, which are generally only subject to federal laws, equity-based compensation...more