Annual Cash Bonus Plan (Not Designed to Comply with Section 162(m)'s Performance-Based Compensation Exception) | Practical Law

Annual Cash Bonus Plan (Not Designed to Comply with Section 162(m)'s Performance-Based Compensation Exception) | Practical Law

An annual cash bonus plan that is not designed to comply with Section 162(m) of the Internal Revenue Code (Code)'s repealed performance-based compensation exception. This Standard Document has integrated notes with important explanations and drafting tips.

Annual Cash Bonus Plan (Not Designed to Comply with Section 162(m)'s Performance-Based Compensation Exception)

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
An annual cash bonus plan that is not designed to comply with Section 162(m) of the Internal Revenue Code (Code)'s repealed performance-based compensation exception. This Standard Document has integrated notes with important explanations and drafting tips.