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Legislative Focus on Pay Ratio and Taxation Expected to Intensify
HR Policy Association 
Jan. 11, 2015
"On the first day of the 114th Congress, House Minority Leader Nancy Pelosi reintroduced the CEO/Employee Pay Fairness Act, indicating that the tax treatment of executive compensation will again be a potential flashpoint. The bill would prevent companies from deducting compensation for senior executives and other employees in excess of $1 million unless they provide pay increases to U.S. employees that on average exceed average increases in inflation and productivity growth. It is also expected that legislation to limit or eliminate nonqualified deferred compensation will be introduced, although it is not clear how far either proposal will go under Republican control."
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