News & Analysis as of August 4, 2025

Corporate Taxes

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Executive Use of Corporate Aircraft: Navigating Tax, SEC Disclosure and Other Key Considerations

Proskauer - Employee Benefits & Executive... on 5/29/2025

Companies are increasingly allowing their chief executive officers and, in certain circumstances, other executives to use corporate jets (which may be chartered flights or fractionally or fully owned aircraft) for personal...more

Revising 162(m) Disclosures in Proxy Statements

Stinson - Corporate & Securities Law Blog on 1/10/2019

The Section 162(m) deduction limit for performance-based compensation was repealed by the Tax Cut and Jobs Act, effective for taxable years beginning after December 31, 2017, subject to transition relief. ...more

IRS Issues Guidance on Section 162(m)

Stinson - Corporate & Securities Law Blog on 8/23/2018

As noted on our Benefits Notes blog, on August 21, 2018, the IRS issued its initial guidance on the amendments to Section 162(m) made by the Tax Cuts and Jobs Act, in the form of Notice 2018-68. The guidance is fairly limited...more

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Disclosure Requirements › Employee Benefits › Corporate Taxes

Executive Use of Corporate Aircraft: Navigating Tax, SEC Disclosure and Other Key Considerations

Revising 162(m) Disclosures in Proxy Statements

IRS Issues Guidance on Section 162(m)

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