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IRS clarifies treatment of dividends and dividend equivalents paid on restricted stock and restricted stock units under section 162(m)

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • August 29 2012

Internal Revenue Code (IRC) 162(m) generally prohibits a publicly traded corporation from deducting compensation paid to “covered employees” in excess of $1 million per year

Final rules on diversification requirements issued

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 30 2010

The IRS recently issued final regulations on the diversification requirements generally applicable to defined contribution plans that hold publicly traded employer securities