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Research Center : Development

Nov 20,2015 | WilmerHale

IRS Issues Guidance on the Applicability of Section 162(m) to CFO Compensation

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).

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