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Chief Counsel Memorandum 201543003 adds yet another twist to the rules governing who is considered a covered employee for purposes of Section 162(m).
IRS Issues Proposed Regulations Under Code Section 162(m)
MoFo: IRS Widens Scope of Section 162(m) Deduction Limit
PwC: Proposed Regulations Significantly Expand Scope of Section ...
Long-Awaited Guidance on Section 162(m) After 2017 Tax Reform Ch...
IRS Issues New, Mostly Unfavorable Section 162(M) Guidance
IRS Issues Guidance on Section 162(m) Amendments
IRS Issues Long-Awaited Initial Guidance under Section 162(m)
IRS Issues Guidance on Section 162(m)
Incentive Plans and Shareholder Approval After Tax Reform
Accounting for Lost Deductions on Executive Compensation Above $...
Tax Reform Brings Changes to Executive Compensation Landscape
Major US Tax Reform Will Impact Stock Compensation
Tax Cuts and Jobs Act Expected to Come into Effect in 2018
Section 162(m) Trap for Smaller Reporting Companies
IRS Issues Guidance on the Applicability of Section 162(m) to CF...