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Research Center : Development

Aug 27,2018 | Baker McKenzie

IRS Issues Guidance on Section 162(m) Amendments

This client alert by Baker McKenzie summarizes IRS Notice 2018-68, which clarifies certain aspects of the expansion of Section 162(m) under the Tax Cuts and Jobs Act. This alert summarizes the IRS’s guidance on who is a covered employee and the types of arrangements that are eligible for the grandfather provision.

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