The leading association for the stock and executive compensation profession
Join a professional community 6,000+ members strong
Continue your investment in your professional development and community
Our member care center is here to assist you
Country-specific guidance for stock plan design and administration
Connect with a chapter in your area
Learn more about and engage your peers
Attend an NASPP event for unbeatable professional development and networking
Ask, find and provide answers to burning industry questions
Professional development to keep you at the top of your game
Expert industry perspectives and guidance for your daily work
Enrich you career and discover new opportunities
Register now for the 28th annual event Sept. 22-25, 2020 in Washington DC!
In a Chief Counsel Advice legal memorandum issued on August 24, 2015, the IRS concluded that the compensation paid to the principal financial officer of a “smaller reporting company” can, in certain circumstances, be subject to the deduction limitation 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
Code Sec. 162(m) Trap for Smaller Reporting Companies