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Research Center : Development

Aug 28,2018 | William H. Hoffman, Cisco Palao-Ricketts, and Rita M. Patel of DLA Piper

IRS Issues New, Mostly Unfavorable Section 162(M) Guidance

This client alert by DLA Piper summarizes IRS Notice 2018-68, which provides guidance on Section 162(m) as amended by the Tax Cuts and Jobs Act. The alert focuses on how the use of negative discretion impacts eligibility for grandfather protection, renewed or extended contracts, material modifications, and who is covered employee. The alert also includes a list of action items for employers.

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