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Research Center : Article

Jan 31,2018 | Davis Polk

Administering Compensation Programs in the Wake of the Tax Cuts and Jobs Act – New Section 162(m)

The Tax Cuts and Jobs Act (TCJA) significantly changes Section 162(m). While supplemental regulatory guidance is likely, the impact on companies’ compensation programs and planning processes is immediate. This memorandum discusses some of the more significant changes and ways companies can address these and areas where the new rules present uncertainty.

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