Under new Section 4960 ("Section 4960") of the Internal Revenue Code of 1986, as amended ("IRC") that was adopted as part of the Tax Cuts and Jobs Act of 2017 (Tax Act), an excise tax under IRC Section 11 (currently 21...more
1/22/2019
/ Comment Period ,
Covered Employees ,
Deferred Compensation ,
Equity Compensation ,
Excise Tax ,
Executive Compensation ,
Exempt Organizations ,
Golden Parachutes ,
Grandfathered Status ,
Income Taxes ,
Interim Guidance ,
Internal Revenue Code (IRC) ,
IRS ,
Remuneration ,
U.S. Treasury