April 8, 2015
Section 162(m): IRS Issues Final Regs for IPO Transitions & Plan Requirements for Performance-Based Exemption
– Broc Romanek, CompensationStandards.com
Last week, the IRS issued final Section 162(m) regulations that address both IPO transitions and individual award limitations for the “performance-based” compensation exemption. These memos discuss the changes…
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