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Welcome to the Snell & Wilmer Benefits Blog. We will be posting about current employee benefits and executive compensation topics and issues. We invite you to contact the authors with your thoughts or questions.Blog Contributors
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The 162(m) Transition Rule Guidance Has Arrived
On August 21, 2018, the IRS released Notice 2018-68 providing its initial guidance on the Tax Cuts and Jobs Act (Act) transition rule for changes under 162(m). Before the Act, 162(m) limited a public company’s tax deduction to $1,000,000 for … Continue reading
Posted in Employee Benefits, Executive Compensation
| Tagged 162(m), covered employee, Material Modification, notice 2018-68, tax cuts and jobs act, transition rule, written binding contract
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