Last week, the Internal Revenue Service (the “IRS”) published limited initial guidance regarding key aspects of the changes brought about by the Tax Cuts and Jobs Act of 2017 (the “Act”) to Section 162(m) of the Internal...more
8/31/2018
/ Compensation & Benefits ,
Cost-of-Living Adjustment (COLA) ,
Covered Employees ,
Emerging Growth Companies ,
Executive Compensation ,
Fiduciary Duty ,
Grandfathering Rules ,
Section 162(m) ,
Smaller Reporting Companies ,
Tax Cuts and Jobs Act ,
Tax Reform