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Research Center : Development

Aug 23,2018 | Andrew Liazos, Maureen O'Brien, William Pomierski, and Joseph Urwitz of McDermott Will & Emery

IRS Issues Long-Awaited Initial Guidance under Section 162(m)

This article by McDermott Will & Emery summarizes the guidance provided by the IRS and Treasury in Notice 2018-68, which relates to amendments of Section 162(m) of the Tax Cuts and Jobs Act. Notice 2018-68 provides guidance on who is a covered employee and what types of compensatory arrangements qualify for the grandfather provision. This article focuses primarily on the guidance as to what constitutes a written binding contract for purposes of the grandfather provision.

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