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Compensation Committees Should Reevaluate Bonus Plans as New IRS Deductibility Rules Take Effect (PDF)
Seyfarth Shaw LLP Link to more items from this source
[Guidance Overview]
Feb. 17, 2010
1 page. Excerpt: As compensation committees meet to set performancetargets for 2010, they should keep in mind that the new IRS position regarding the deductibility of bonuses that may become payable if an executive is terminated, resigns, or retires during the performance period goes into effect for 2010 annual bonuses, and that multi-year LTIP performance periods begin January 1, 2010.

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