Try our Advanced Search for more refined results

Expert Analysis

Grandfathering Executive Compensation Plans Under TCJA

By Eric Winwood (September 6, 2018, 4:17 PM EDT) -- The enactment of last December's Tax Cuts and Jobs Act fundamentally changed Section 162(m) of the Internal Revenue Code and, in some instances, executive compensation as we know it. However, the TCJA left important questions unanswered, including: When and to what extent are executive compensation arrangements protected by the TCJA's so-called grandfather relief? Internal Revenue Service Notice 2018-68 provides us with the IRS' initial answer to that question....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!