Strategizing International Tax Best Practices – by Keith Brockman

Sec 162(m) Prop Regs

December 23, 2019

On December 20, 2019, Treasury released new Proposed Regulations re: Sec. 162(m), executive compensation.  This set of Regs replaces prior interim Regs released in 2018, and should be reviewed for Q4 year-end compliance.

https://www.federalregister.gov/documents/2019/12/20/2019-26116/certain-employee-remuneration-in-excess-of-1000000-under-internal-revenue-code-section-162m

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TJCA

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