IRS Issues Revenue Ruling On Effect Of Severance Provisions On Section 162(M) Performance-Based Compensation Arrangements
Mondaq Business Briefing › United States Law Articles in English (2008)
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IRS Issues Revenue Ruling On Effect Of Severance Provisions On Section 162(M) Performance-Based Compensation Arrangements
Originally published February 28, 2008
As summarized in our Client Alert of February 8, 2008, the IRS issued a private letter ruling (PLR) that reversed its prior position relating to the effect of severance provisions on performance-based compensation arrangements under section 162(m) of the Internal Revenue Code (relating to the $1 million limit) (see " IRS Changes Position on Effect of Severance Provision...See the full content of this document
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