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IRS Provides Transition Relief for 'Tainted' Performance-Based Compensation (PDF)
Holme Roberts & Owen LLP [Guidance Overview] Mar. 4, 2008
2 pages. Excerpt: Now that the IRS has issued Revenue Ruling 2008-13, companies have additional time to review employment agreements, plans, and contracts to identify payment terms similar to the terms described in the ruling and to determine potential 'fixes' for future performance-based compensation. Although the transition relief is helpful, companies need to review and monitor the expiration and renewal provisions of employment agreements to determine the applicable transition period.
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