Davis Polk's "Administering Compensation Programs in the Wake of TCJA – New Section 162(m)" is noteworthy for its reader-friendly, practical approach to addressing a multitude of real life scenarios that have arisen or may likely arise in connection with current compensation arrangements and processes as a result of the Tax Act's changes to §162(m). FAQs cover different scenarios relating to elimination of the §162(m) performance-based pay exception, expansion of covered employees and covered companies subject to the $1 million deduction limit, grandfathered arrangements, ongoing compliance with existing arrangements, disclosure issues, and more.
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This post first appeared in last week's Society Alert! Access numerous additional resources on our Executive Pay topical page.
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