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IRS Issues Proposed Regulations on the Expanded Definition of "Covered Employee" Under Code Section 162(m)

On January 16, the Internal Revenue Service (IRS) published proposed regulations ( 90 FR 4691) under Section 162(m) of the Internal Revenue Code. Section 162(m) generally limits the deductibility of compensation paid in any...more

ISS and Glass Lewis Present Guidance for Corporate Governance During COVID-19

Public companies and their boards can look to the recently released guidance of ISS and Glass Lewis when considering best therapies to address corporate governance and broader environmental, social and governance issues. The...more

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