Expert Q&A on Section 162(m) After Tax Reform | Practical Law

Expert Q&A on Section 162(m) After Tax Reform | Practical Law

An Expert Q&A with Regina Olshan of Skadden, Arps, Slate, Meagher & Flom LLP on the implications of the changes made to Section 162(m) of the Internal Revenue Code by the Tax Cuts and Jobs Act (the Act), including the elimination of the exception to the $1 million annual deduction limit for qualified performance-based compensation. This Expert Q&A has been updated to reflect Notice 2018-68 which clarifies certain aspects of the changes made to Section 162(m) by the Act.

Expert Q&A on Section 162(m) After Tax Reform

Practical Law Article w-013-0488 (Approx. 9 pages)

Expert Q&A on Section 162(m) After Tax Reform

by Practical Law Employee Benefits & Executive Compensation
Published on 19 Sep 2018 • USA (National/Federal)
An Expert Q&A with Regina Olshan of Skadden, Arps, Slate, Meagher & Flom LLP on the implications of the changes made to Section 162(m) of the Internal Revenue Code by the Tax Cuts and Jobs Act (the Act), including the elimination of the exception to the $1 million annual deduction limit for qualified performance-based compensation. This Expert Q&A has been updated to reflect Notice 2018-68 which clarifies certain aspects of the changes made to Section 162(m) by the Act.