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Entitlement to Incentive Compensation on Termination of Employment May Result in Loss of Treatment as Performance-Based Compensation under Section 162(m) (PDF)
FW Cook Link to more items from this source
[Guidance Overview]
Feb. 5, 2008
Excerpt: In what may be a substantive reversal of previous guidance, the IRS recently issued a private letter ruling (PLR 200804004) that concluded that all compensation payable to an executive under an incentive plan will not be treated as 'performance-based compensation' under Section 162(m) of the Internal Revenue Code if it is payable in the event of certain severance scenarios, regardless of actual performance.

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