Incentive Plans And Shareholder Approval After Tax Reform
Law360 (July 18, 2018, 3:33 PM EDT) -- Companies have had a lot to digest since the passage of the Tax Cuts and Jobs Act late last year. But for executive compensation attorneys and professionals who work with or advise public companies, the elimination of the tax deduction for performance-based compensation under Section 162(m) of the Internal Revenue Code was perhaps the most significant change brought about by tax reform. Since then, the changes to Section 162(m) have been top of mind for everyone involved with structuring executive compensation arrangements and strategies at public companies.
Among the many questions companies face following the changes to Section 162(m) is whether to continue...
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