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162(m) Proposed Regs: Lessons and Planning Opportunities
Troutman Sanders
[Guidance Overview] Feb. 6, 2020 "162(m) will apply to more companies ... 162(m) will apply to more employees ... 162(m) will apply to more compensation ... New public companies will not have transition relief ... Grandfather rules are clarified but still require legal judgments ... The interplay between 409A payment rules and 162(m) [is] clarified." MORE >> |
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