Executive Compensation under Code section 162(m) Tuesday, February 4, 2020 (3pm - 4pm US/Eastern)

This is a member-only webinar.*

The Tax Cuts and Jobs Act made several amendments to Internal Revenue Code section 162(m), which limits the deduction for certain employee remuneration in excess of $1,000,000 for federal income tax purposes. These amendments included changing the definition of covered employees, broadening the entities subject to the law, and eliminating the exceptions for qualified performance-based compensation and commissions.

Last month, the IRS issued proposed regulations to implement these amendments that build on 2018 transition guidance but also expand the rules in several significant ways and provide some additional guidance regarding grandfathered arrangements. The proposal asks for comments and provides a notice of a public hearing.

Please join us on February 4 at 3:00 pm Eastern as we review the proposed regulations and the comments that ERIC will submit. We are fortunate to be joined by Joe Adams, Nyron J. Persaud, and Mike Melbinger of Winston & Strawn LLP who will facilitate the presentation.

To register for the webinar, click on the "Register Now" link at the top of this page (you will need your username and password to register).

*If you are not a member and would like to participate in the webinar, please contact ERIC at 202-789-1400 or e-mail: memberservices@eric.org.

The presentation will be posted to this site on the morning of the call in the View Meeting Documents section.