Executive Compensation

As you likely know by now, the final tax reform bill substantially modified Code Section 162(m).  Prior to tax reform, Code Section 162(m) limits publicly-traded companies to deducting as compensation expense, amounts in excess of $1 million paid to a company’s CEO and three highest compensated executive officers, excluding the CFO.  Importantly; however, the pre-tax

Now that the House and Senate are on the precipice of passing tax reform, we thought it might be helpful to provide a one-stop-shop resource for the historical bills that led to the final product. Also, as an executive compensation lawyer, I had to chronicle the rise, fall, rise and fall again of the proposed