Lois Colbert

Lois Colbert

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Initial Post-Tax Reform 162(m) Guidance Issued – A Reasonable Grandfather and a Covered Employee Surprise

On August 21, 2018, Treasury and IRS released Notice 2018-68, their initial guidance on the application of Code section 162(m) after Tax Reform (including the operation of the grandfather provision for compensation required...more

8/27/2018  /  Compensation & Benefits , Deduction Limitations , Executive Compensation , Internal Revenue Code (IRC) , IRS , Section 162(m) , Securities and Exchange Commission (SEC) , Tax Cuts and Jobs Act , Tax Deductions , Tax Reform
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