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The IRS and Treasury have issued guidance on who is a covered employee for purposes of Section 162(m) and which forms of compensation are exempt from Section 162(m) pursuant to the grandfather provision included in the Tax Cuts and Jobs Act.
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 ...
IRS Issues Guidance on New Section 83(i)
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)
Incentive Plans and Shareholder Approval After Tax Reform
Practical Implications of Section 83(i) Option and RSU Tax Deferral
Accounting for Lost Deductions on Executive Compensation Above $...
New US Tax Law Provides Tax Deferral Opportunity for Certain Pri...
IRS Releases Additional Guidance on 2018 Wage Withholding
Tax Changes for 2018
How Will Tax Reform Affect Stock Compensation?
Major US Tax Reform Will Impact Stock Compensation
Tax Reform Brings Changes to Executive Compensation Landscape
Tax Cuts and Jobs Act Expected to Come into Effect in 2018
Section 162(m) Trap for Smaller Reporting Companies
Code Sec. 162(m) Trap for Smaller Reporting Companies
IRS Issues Guidance on the Applicability of Section 162(m) to CF...