Qualified Performance-Based Compensation Rules Are Finalized
Final Regs. Provide Rules for Assessment Limitation Period for Undisclosed Listed Transactions
March 31, 201507-12-2013 Tax E-Alert
April 1, 2015The IRS issued final regulations regarding the exception under Sec. 164(m)(4)(c) to the $1,000,000 deduction limitation for compensation paid by publicly held corporations to covered employees.
Source:: AICPA – Tax