JD Supra1d
Proposed Regulations Issued Under Internal Revenue Code § 162(m)
In the last few days preceding President Donald Trump’s inauguration, the IRS under the Biden administration proposed regulations to implement amendments to Internal Revenue Code § 162(m) that were ...
JD Supra15d
IRS Issues Proposed Regulations on the Expanded Definition of "Covered Employee" Under Code Section 162(m)
On January 16, the Internal Revenue Service (IRS) published proposed regulations ( 90 FR 4691) under Section 162(m) of the ...
JD Supra4d
Proposed regulations explain the expansion of “covered employees” under Code Section 162(m)
On January 14, 2025, the Department of the Treasury and the Internal Revenue Service issued proposed regulations (Proposed Regulations) relating ...
JD Supra8d
IRS Proposes New Rules to Implement the Expanded $1 Million Limit on Deductible Pay for Publicly Held Corporations
New proposed regulations under Section 162(m) of the Internal Revenue Code would further limit deductibility of executive compensation paid by ...
JD Supra19d
IRS Issues Proposed Regulations Implementing Changes to Code Section 162(m)
On January 14, 2025, the Internal Revenue Service (“IRS”) and the Department of Treasury issued proposed regulations under Internal Revenue Code (“Code”) section 162(m), which limits the ...
JD Supra26d
IRS Announces Proposed 162(m) Regulations Defining the Scope of Expanded Covered Employees
On January 16, 2025, the IRS and the Department of the Treasury published proposed regulations relating to Section 162(m) of the Internal Revenue Code. 1 The proposed regulations provide guidance ...