Finanse publiczne · 24/06/2011

New Proposed Regulations Clarify Employee Remuneration Deduction Limitation Under IRS Code Section 162(m)

The IRS has released proposed regulations that clarify the rules for deducting certain employee remuneration exceeding $1,000,000 under the Internal Revenue Code, specifically addressing stock options and stock appreciation rights, as well as the transition for non-publicly held corporations becoming publicly held.