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Section 162(m) Deduction Disallowance Resources

Section 162(m) limits the tax deduction available to publicly traded corporations for certain remuneration paid to top executives.  Over the years, Congress has further tightened the rules under Section 162(m), most recently in the 2017 TCJA.  IPB attorneys have advised on all aspects of Section 162(m) planning and compliance, including the performance pay exception, the definitions of covered employee and applicable employee remuneration, and the scope of the 2017 grandfather rule.

Relevant 162(m) Resources

IRS 2020 Final Regulations (December 2020)

IPB’s Comment Letter to IRS re Covered Employee Definition & Deferred Compensation (February 2020)

IPB’s Comment Letter to IRS re Consulting Pay (February 2020)

IRS 2019 Proposed Regulations (December 2019)

IPB's Section 162(m) Comment Letter to IRS (November 2018)

IRS Notice 2018-68 (August 2018)

IRC § 162(m): Redline Showing Changes Made By The 2017 Tax Reform Act (January 2018)

IPB Analysis

Proposed Code Section 162(m) Regulations: Some Things Old, Some Things New (January 2020)

Code Section 162(m) Planning Strategies (January 2019)

Code Section 162(m) Grandfathering Rule Under TCJA (January 2019)

Employee Benefit Newsletter: Section 162(m) Deduction Limit (January 2018)

2017 Tax Reform § 162(m) Changes Initial Briefing (January 2018)


IPB Submits Comments to IRS on Proposed 162(m) Regulations

Spencer Walters Speaks at TEI's 2019 Annual Conference (October 2019)

IPB's 162(m) Comments to IRS Profiled in Tax Notes (November 2018)

IPB Attorneys Interviewed by Tax Notes on 162(m) (December 2017)

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