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IRS issues initial guidance on application of Code Section 162(m) as amended by the Tax Cuts and Jobs Act

On August 21, the Internal Revenue Service (IRS) issued Notice 2018-68 containing much-awaited interpretive guidance on Section 162(m) of the Internal Revenue Code as amended by last year's tax reform act (Tax Act), including...more

New Draft Tax Bill Provisions Have the Potential to Dramatically Alter Executive Compensation

The new draft tax bill, unveiled last week by the Trump administration has many provisions which would significantly affect many businesses in the United States. This post does not focus on all of the implications for the...more

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