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Executive Compensation › Securities Exchange Act › Corporate Taxes

Nutter McClennen & Fish LLP

IRS Issues New Proposed Regulations Under 162(m)

Nutter McClennen & Fish LLP on

On January 14, 2025, the Internal Revenue Service (the “IRS”) issued new proposed regulations under section 162(m) of the Internal Revenue Code (the “Code”), supplementing regulations already in effect. Under section 162(m),...more

Holland & Knight LLP

Proposed 162(m) Regulations Add Another Layer of Executive Compensation Issues in M&A

Holland & Knight LLP on

The Tax Cuts and Jobs Act of 2017 (TCJA) upended public company compensation structures nationwide. Prior to the TCJA, Section 162(m) of the Internal Revenue Code of 1986, as amended, generally provided for a $1 million...more

Herbert Smith Freehills Kramer

New Section 162(m) Proposed Regulations

Herbert Smith Freehills Kramer on

The Tax Cuts and Jobs Act of 2017 (TCJA) made significant changes to Section 162(m) of the Internal Revenue Code (Section 162(m)), expanding the scope of individuals and entities subject to Section 162(m), in addition to...more

Kilpatrick

Changes to 162(m) Made by Tax Cuts and Jobs Act

Kilpatrick on

The final Tax Cuts and Jobs Act (the “Act”) signed into law December 22, 2017, and effective January 1, 2018, contained three significant changes to Internal Revenue Code section 162(m) in connection with reducing the...more

Foley & Lardner LLP

Tax Reform and Employee Benefits – What You Need to Know Now

Foley & Lardner LLP on

As you have probably heard by now, the recently enacted Tax Cuts and Jobs Act (the Tax Reform Act) made significant changes to the Internal Revenue Code. With regard to executive compensation, the Tax Reform Act made widely...more

Womble Bond Dickinson

Time to Revisit Executive Compensation Arrangements in Light of Recent Tax Reform

Womble Bond Dickinson on

The Tax Cuts and Jobs Act of 2017 (the “Act”) signed into law on December 22, 2017, will significantly impact many public company executive compensation plans and arrangements. Companies should take this opportunity to...more

Foley & Lardner LLP

Code Section 162(m) Changes – What You Should be Thinking About Now

Foley & Lardner LLP on

The “Bottom Line” - Learn the new rules for who is a “covered employee” and keep track of these individuals because “once a covered employee, always a covered employee” Evaluate compensation arrangements and contracts...more

Proskauer - Tax Talks

To Accelerate or Not? Potential Tax Planning in Light of Proposed Reforms to Code Section 162(m)

Proskauer - Tax Talks on

Under both the House and Senate versions of the Tax Cuts and Jobs Act, Internal Revenue Code Section 162(m) would be modified to expand the scope of companies and executive officers subject to the limitation on deductibility...more

Akin Gump Strauss Hauer & Feld LLP

Tax Cuts and Jobs Act

Akin Gump Strauss Hauer & Feld LLP on

On November 2, 2017, the Committee on Ways and Means of the U.S. House of Representatives released its tax reform bill titled the Tax Cuts and Jobs Act (the “House Bill”). On November 6, 2017, Kevin Brady, Chairman of the...more

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