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Not Too Early (Nor Too Late) to Start Planning for 2016 Action Items Relating to Section 162(m) Performance Grants
Morgan LewisLink to more items from this source
Nov. 20, 2015

"To address the application of Section 162(m) performance grants in the coming year, the following three items may need to be considered: [1] Impact of GAAP reporting adjustments to Section 162(m) performance goals ... [2] Performance goal shareholder re-approvals -- five year rule.... [3] Performance goals and plan limits."

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