Tax Reform, Publicly-Traded Companies, Corporate Governance

Reminder: Risk Factor and MD&A Considerations for Upcoming Form 10-Q

Fenwick & West LLP on 7/15/2025

Keep in mind the following risk factor and MD&A considerations for upcoming Form 10-Q filings...more

IRS Proposes New Rules to Implement the Expanded $1 Million Limit on Deductible Pay for Publicly Held Corporations

Pillsbury Winthrop Shaw Pittman LLP on 2/6/2025

New proposed regulations under Section 162(m) of the Internal Revenue Code would further limit deductibility of executive compensation paid by a publicly held corporation....more

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

Troutman Pepper Locke on 1/30/2025

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

How Now, High Five? IRS Issues Proposed Regulations for the Expanded Definition of “Covered Employee” Under Section 162(m) that...

Seyfarth Shaw LLP on 1/21/2025

On January 16, 2025, the IRS issued proposed regulations under Section 162(m) of the Internal Revenue Code of 1986 (the “Code”), which limit the amount of compensation a publicly held corporation may deduct for wages paid to...more

Tax Reform › Publicly-Traded Companies › Corporate Governance

Reminder: Risk Factor and MD&A Considerations for Upcoming Form 10-Q

IRS Proposes New Rules to Implement the Expanded $1 Million Limit on Deductible Pay for Publicly Held Corporations

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

How Now, High Five? IRS Issues Proposed Regulations for the Expanded Definition of “Covered Employee” Under Section 162(m) that...

IRS Announces Proposed 162(m) Regulations Defining the Scope of Expanded Covered Employees

Executive Compensation Under the New Administration

Preparing for the 2019 Public Company Reporting Season

Tax Reform › Publicly-Traded Companies › Corporate Governance

Reminder: Risk Factor and MD&A Considerations for Upcoming Form 10-Q

IRS Proposes New Rules to Implement the Expanded $1 Million Limit on Deductible Pay for Publicly Held Corporations

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

How Now, High Five? IRS Issues Proposed Regulations for the Expanded Definition of “Covered Employee” Under Section 162(m) that...

IRS Announces Proposed 162(m) Regulations Defining the Scope of Expanded Covered Employees

Executive Compensation Under the New Administration

Preparing for the 2019 Public Company Reporting Season

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