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Expert Analysis

Proposed 162(m) Regulations And Pre-IPO Equity Grants

Law360, New York (July 5, 2011, 12:38 PM EDT) -- On June 23, 2011, the U.S. Internal Revenue Service issued proposed regulations that purport to clarify the application of certain existing regulations under Internal Revenue Code Section 162(m). As a general matter, Section 162(m) imposes a $1 million annual deduction limit on the compensation paid to "covered employees" of publicly held corporations (generally the officers named in the corporation's proxy, other than the chief financial officer)....

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