Public Companies Should Consider Shareholder Reapproval of Section 162(m) Performance Compensation Plans Approved in 2012
As public companies continue to prepare for the 2017 proxy season, we wanted to provide a final reminder of an executive compensation related item that might require shareholder approval in 2017. As reported in Part 1 of our End of Year Plan Sponsor “To Do” Lists, Section 162(m) of the Internal Revenue Code limits the […]
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1 min read
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Tagged: 132(m), Compensation Committee, Covered Employees, deduction, Internal Revenue Code, performance goals, shareholder, shareholder approval
GG
Greg Gautam
Partner