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Impact of the Tax Cuts and Jobs Act on Section 162(m)
Benefits Bryan Cave Link to more items from this source
[Guidance Overview]
Feb. 7, 2018

"The Act's conference agreement ... makes clear that a contract that was in place prior to November 2, 2017, and that is renewed after that date, will be treated as a new contract that will no longer qualify for the transition rule. The requirement of a written binding contract under the transition rule raises issues such as whether a contract or plan subject to the compensation committee's discretion to adjust a performance award downward will result in the contract being ineligible for the transition rule."

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