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House-Proposed Tax Cuts and Jobs Act Would Send Executive Comp Back to the Stone Age
K&L Gates Link to more items from this source
Nov. 10, 2017

"If adopted, these provisions would significantly limit U.S. businesses in their flexibility to design competitive compensation programs tied to their specific business needs. It will push companies towards annual-only performance periods, time-vesting conditions for longer periods, and less use of equity compensation ... As proposed, Section 409B would effectively end -- or require dramatic redesign of -- many common compensation arrangements used today:"

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