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Compensation Committee Actions and Disclosure: What to Address in Your February/March Meeting
Winston & Strawn LLP Link to more items from this source
Mar. 14, 2017

"To satisfy Code 162(m), within the first 90 days of the performance period, the compensation committee must approve performance goals for the period and certify that the company has achieved the performance goals it had established for prior periods (2016 for short-term incentive plans and 2014-2016 for many long-term plans). Generally, the incentive plan payout for the recently completed year [2016] must be made by March 15, to comply with Code Section 409A."

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