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Section 162(m) Proposed Expansion of Covered Employees
Alvarez & Marsal
[Guidance Overview] Mar. 5, 2025 "The IRS recently released proposed regulations which ... outline the methodology which would be used to identify the expanded group of covered employees. Additionally, the proposed regulations address the identification of covered employees at affiliated groups.... [T]his article summarizes the new regulations and provides a practical approach for managing the multiple categories of covered employees." MORE >> |
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