Changes to Section 162(m) Affecting Deferred Compensation Arrangements
By EsqSocial Corporation 22/10/20
Public companies maintaining deferred compensation arrangements for their executive officers should consider how recent changes to the regulations under Section 162(m) of the Internal Revenue Code (the Code) may impact the timing of payments to be made to participants and their beneficiaries under such plans – if action is required, the affected plans must be amended before December 31, 2020 to avoid complications or penalties......
By: Bass, Berry & Sims PLC