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'Covered Employees' for Purposes of $1 Million Limitation on Deducting Executive Comp
Perkins Coie LLP 
June 8, 2007 Excerpt: This week the IRS issued guidance on identifying 'covered employees' for purposes of Section 162(m) of the Internal Revenue Code in response to the SEC's recent amendments to its executive compensation disclosure rules. This Update summarizes the key highlights from this IRS guidance and offers practical advice. MORE >> |
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