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'Covered Employees' for Purposes of $1 Million Limitation on Deducting Executive Comp
Perkins Coie LLP Link to more items from this source
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.

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