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 Internal Revenue ...
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 ...