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Text of IRS Notice 2007-49: Determination of 'Covered Employees' Under Code Sec. 162(m)(3) (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] June 4, 2007
Excerpt: Section 162(m)(1) provides, in general, that in the case of any publicly held corporation, no deduction shall be allowed for applicable employee remuneration with respect to any covered employee [as defined in section 162(m)(3)] to the extent that the amount of such remuneration for the taxable year with respect to such employee exceeds $1,000,000.
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