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Research Center : Development

Aug 30,2018 | Korn Ferry

Long-Awaited Guidance on Section 162(m) After 2017 Tax Reform Changes

Korn Ferry’s memo on IRS Notice 2018-68, which provides guidance on Section 162(m) as amended by the Tax Cuts and Jobs Act. The memo reviews the guidance on covered employees, written binding contracts, material modifications, and negative discretion and notes that a legal opinion may be necessary to show that awards with negative discretion constitute a written binding contract.

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