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Section 162(m) Transition Relief May Be Expiring for 2010 Performance-Based Compensation
by Anthony C. Ciriaco
Vorys, Sater, Seymour and Pease LLP - Columbus Office
Alan D. Duffy
Vorys, Sater, Seymour and Pease LLP - Columbus Office
Yolanda C. Vorys
Vorys, Sater, Seymour and Pease LLP - Columbus Office
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November 6, 2009
Previously published on October 29, 2009
In 2008, the IRS issued a ruling limiting the deductibility of certain incentive compensation under Section 162(m) of the Internal Revenue Code.
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