Stock options are often a significant, and critical, component of a public company’s compensation and benefits programs as they align the interests of employees and stockholders—when the company’s stock price increases,...more
The 2017 Tax Cuts and Jobs Act (TCJA) significantly amended Internal Revenue Code Section 162(m), which generally disallows the deduction of compensation in excess of $1 million paid by a “publicly held corporation” to a...more
12/18/2019
/ Acquisitions ,
Comment Period ,
Compensation & Benefits ,
Covered Employees ,
Executive Compensation ,
Grandfathering Rules ,
Internal Revenue Code (IRC) ,
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Mergers ,
Proposed Regulation ,
Publicly-Traded Companies ,
Section 162(m) ,
Section 409A ,
Tax Cuts and Jobs Act ,
Vesting
Section 162(m) of the Code generally disallows the deduction of compensation in excess of $1 million paid by a public company to a “covered employee” in any single taxable year. The Tax Act makes the following changes to...more