Notice 2018-68 clarifies certain Section 162(m) issues with respect to covered employees and grandfathering of written binding contracts.
Key Points:
..“Covered employee” determination is not affected by whether or not...more
In its current form, the proposed legislation would drastically change the tax treatment of executive compensation in several areas.
The Tax Cuts and Jobs Act, as proposed by the Ways and Means Committee of the US House of...more