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Code Section 162(m): An Overview of Performance-Based Compensation (PDF)
Faegre Drinker 
[Guidance Overview] Oct. 20, 2008 5 pages. Excerpt: Code Section 162(m) limits the amount of annual compensation that may be deducted by a public company for each of its top four executives to $1 million. Certain types of compensation are not subject to the limit, including compensation that is performance-based within the meaning of IRS regulations. The following summarizes the requirements for the performance-based exception. MORE >> |
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