Atlantic Pension Services Inc
Nicholas Pension Consultants
Nova 401(k) Associates
The Retirement Plan Company (TRPC)/an ABG firm
Compensation Strategies Group, Ltd.
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|Qualified Performance-Based Compensation Rules Are Finalized|
Journal of Accountancy
Apr. 1, 2015
"In response to comments to the proposed regulations, the final version of Regs. Sec. 1.162-27(e)(2)(vi)(A) provides that a plan satisfies the per-employee limitation requirement if the plan specifies an aggregate maximum number of shares with respect to which stock options, stock appreciation rights, restricted stock, restricted stock units (RSU), and other equity-based awards can be granted to any individual employee during a specified period under a plan the shareholders approved as required by Regs. Sec. 1.162-27(e)(4). In the proposed regulations, this rule mentioned only stock options and stock appreciation rights."
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