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Action Plan for "Tainted" Performance-Based Compensation |
March 13, 2008
Previously published on February 20, 2008
On January 25, 2008, the IRS released to the public a private letter ruling, PLR 200804004, which reversed its prior position and held that compensation paid to an executive upon attainment of a performance goal will not be considered performance-based compensation for purposes of Section 162(m),...
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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