IRS Ruling Changes 162(m) Performance Pay Requirements
Mondaq Business Briefing › United States Law Articles in English (2008)
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IRS Ruling Changes 162(m) Performance Pay Requirements
IRS Revenue Ruling 2008-13 (available here), issued on Feb. 21, 2008, could disqualify many payments that were intended to be performance-based compensation under 162(m). This ruling follows on the heels of a January ruling (PLR 200804004) that modified a long-standing IRS position...
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