IRS increases scrutiny of performance-based plans under sec. 162(m).
The Tax Adviser › Vol. 39 Nbr. 9, September 2008
Linked as:
Extract
IRS increases scrutiny of performance-based plans under sec. 162(m).
Sec. 162(m) governs the deductibility of certain excessive employee compensation. In recent months the IRS has issued Rev. Rul. 2008-13 and Rev. Rul. 2008-32, providing for additional clarification related to certain components of the performance-based compensation rules contained within Sec. 162(m)(4)(C) and Regs. Sec. 1.162-27(e). Corporations not paying careful attention to the appl...
See the full content of this document
Sponsored links
