Michael Sirkin
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The Internal Revenue Service has published Notice 2018-68 (the “Notice”), which provides long awaited, but limited guidance on the recent amendments to Section 162(m) of the Internal Revenue Code (“Section 162(m)”) by the Tax Cuts and Jobs Act of 2017 (the “TCJA”). Specifically, the Notice provides guidance regarding the identification of a “covered employee” and … Continue Reading
IRS Releases Preliminary Guidance on Certain Aspects of the Amended Section 162(m) Provisions
By Ali Fawaz, Colleen Hart, Katrine Magas, Kate Napalkova and Michael Sirkin on Posted in Section 162(m), Tax Cuts and Jobs Act
