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Does Repeal of the Section 162(m) Performance-Based Exception Signal the End of Performance Pay?
Orrick Link to more items from this source
[Guidance Overview]
Jan. 12, 2018
"The following plan provisions will need to be evaluated due to the new changes: [1] Compensation Committee composition; [2] Individual award limits; [3] Performance goals and exclusions and their pre-establishment; [4] Compensation Committee certification of satisfaction of performance goals; and [5] Prohibition on the use of positive discretion."

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