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Compensation Season 2018: Section 162(m) and Related Considerations Post-Tax Reform
  • White & Case LLP
  • USA
  • January 18 2018

On December 22, 2017, the Tax Cuts and Jobs Act (the "Act") was signed into law. The Act includes significant changes to the executive compensation

Is a Discretionary Bonus Really Discretionary?
  • Baker McKenzie
  • Canada
  • January 15 2018

Many employers rely on the discretionary nature of their bonus plans to deny bonuses to employees they've dismissed. However, in an October 2017

Tax Act: Deductibility of Executive Compensation After Tax Reform
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • USA
  • January 12 2018

Section 162(m) of the tax code generally disallows the deduction of compensation in excess of $1 million paid by a public company to a “covered

Code Section 162(m) Changes - What You Should be Thinking About Now
  • Foley & Lardner LLP
  • USA
  • January 5 2018

The “Bottom Line” Learn the new rules for who is a “covered employee” and keep track of these individuals because “once a covered employee, always a

Initial Tax Disclosures Regarding 162(m) in Proxy Statements
  • Stinson Leonard Street LLP
  • USA
  • January 5 2018

Many know that the Section 162(m) deduction limit for performance-based compensation has been repealed by the recent tax legislation together with

Performance Evaluations Can Pose Trouble for Employers
  • Cozen O'Connor
  • USA
  • December 5 2017

It’s that time of year again. You know the one. Supervisors hurriedly completing performance evaluations at the last minute to avoid nasty emails from

House Tax Bill Would Gut Deferred Compensation Plans and Curtail Executive Pay Deductions
  • McDermott Will & Emery
  • USA
  • November 3 2017

On November 2, 2017, US House of Representatives Committee on Ways and Means released the proposed "Tax Cuts and Jobs Act" (the House Tax Bill) that

Important Aspects of Performance and Success Bonuses Paid to Employees in Mexico
  • Cacheaux Cavazos & Newton LLP
  • Mexico
  • September 18 2017

It is common for companies in Mexico to compensate their employees through bonuses correlating to their performance andor results. It is very

Slow but Steady: CMS Proposes to Simplify and Slow Down the Quality Payment Program Rollout
  • Hogan Lovells
  • USA
  • June 23 2017

On Tuesday, June 20, the Centers for Medicare & Medicaid Services (CMS) released a Proposed Rule1 to continue the rollout of the Quality Payment

Recent Settlements Reveal Stark Law Implications of Improper wRVU Based Physician Compensation
  • Epstein Becker Green
  • USA
  • June 16 2017

Many health care providers rely on a worked relative value unit ("wRVU") based compensation model when structuring financial relationships with