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Reminder -- Many Companies Need to Amend for 162(m) by Year End by Winston & Strawn LLP - Chicago Office
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October 28, 2009
Previously published on October 2009
Many companies will need to amend their employment agreements, equity plans and awards, and other incentive plans and agreements by December 31, 2009, to preserve the deductibility of performance-based awards and amounts under Code Section 162(m) [the $1 million limit on public companies' ability to deduct compensation payments to their named executive officers] in light of Rev. Rul. 2008-13.
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