Section 162(m): Proposed Regulations Expand Scope of Deduction Limitation

Bloomberg BNA's Tax Management Compensation Planning Journal

Jameson G. Frazier

Partner Regina Olshan and associate Jameson Frazier examine the impact of recent proposed regulations on the Tax Cuts and Jobs Act's application to I.R.C. Section 162(m), which generally limits publicly held corporations to annual $1 million deductions for compensation paid to certain covered employees.