Analysis

Few Will Benefit From Narrow Exec Comp Transition Tax Rule

By Amy Lee Rosen (August 28, 2018, 2:56 PM EDT) -- In recent guidance on a tax deduction for performance-based executive compensation, the Internal Revenue Service narrowly construed a transition rule that exempts some companies from a new $1 million cap on the deduction, meaning few are likely to qualify for the carveout....

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