JD Supra2d
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 Supra6d
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 ...