Qualified Performance-Based Compensation Rules Are Finalized | Lauzen Accounting

Qualified Performance-Based Compensation Rules Are Finalized

Final Regs. Provide Rules for Assessment Limitation Period for Undisclosed Listed Transactions
March 31, 2015
07-12-2013 Tax E-Alert
April 1, 2015

The 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

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