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Administering Compensation Programs in the Wake of the Tax Cuts and Jobs Act – New Section 162(m)

The Tax Cuts and Jobs Act (TCJA) significantly changes Section 162(m). While supplemental regulatory guidance is likely, the impact on companies’ compensation programs and planning processes is immediate. This memorandum discusses some of the more significant changes and ways companies can address these and areas where the new rules present uncertainty.


Compensation Implications of US Tax Reform: What Compensation Committees Need To Know

This article provides a summary of the changes to Section 162(m) under the Tax Cuts and Jobs Act and a list of questions for compensation committees to consider.


The Elimination of the Performance-Based Requirement Under Section 162(m): “Less Than Meets the Eye

Thoughts from Pay Governance on how the loss of the exemption for performance-based compensation will impact executive compensation.


IRS Releases Additional Guidance on 2018 Wage Withholding

This article from PwC provides additional information about tax withholding rates under the Tax Cuts & Jobs Act.


New US Tax Law Provides Tax Deferral Opportunity for Certain Private Company Equity Grants

This alert from Morgan Lewis summaries new Section 83(i) of the tax code, which allows private companies to offer employees the opportunity to defer income for stock options and RSUs.


Rule 701 Refresher and Updates

The SEC issued additional guidance in late 2017 to assist companies in complying with the heightened disclosure requirements under Rule 701. This article discusses this new guidance and provides a brief overview of the key requirements of Rule 701.


Presentation: The Power of Choice: A Detailed Look at Equity Choice Plans

Presentation for The Power of Choice: A Detailed Look at Equity Choice Plans

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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.


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