January 11, 2019
Section 162(m) Disclosures: Recent Examples
– Broc Romanek
In this blog, Stinson Leonard Street’s Steve Quinlivan lists a couple of recent Section 162(m) disclosures pulled from recent proxy statements. This new disclosures reflect how the Section 162(m) deduction limit for performance-based compensation was repealed by the “Tax Cut and Jobs Act,” effective for taxable years beginning after December 31, 2017, subject to transition relief…