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IRS Issues More Section 162(m) Guidance
McDermott Will & Emery 
[Guidance Overview] Feb. 25, 2008
Excerpt: Public companies subject to the $1 million deduction limit of Internal Revenue Code Section 162(m) should continue to monitor the fallout from IRS Revenue Ruling 2008-13 for further developments, and should give themselves plenty of lead time to implement changes to employment agreements and plan documents.
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