Skip to main content

  • AddRemove
  • Build a Report 
Book

Executive Compensation: Revisiting Section 162(m) and the Performance-Based Compensation Exception

13 March 2015
Wolters Kluwer’s 2015 Employment Law Update

Employment & Benefits partner Ryan Liebl and associate Katie Dean (both Chicago) have contributed a chapter to Wolters Kluwer’s 2015 Employment Law Update. Their chapter, “Executive Compensation: Revisiting Section 162(m) and the Performance-Based Compensation Exception,” covers topics including:

  • The application of Section 162(m) of the US tax code, which limits a corporation’s federal income tax deduction for executive compensation paid to certain executives of public companies
  • The Internal Revenue Service's updated position on certain issues with regard to Section 162(m) that public companies must consider in designing compensation plans and programs for executives
  • The rise of shareholder litigation regarding the performance-based compensation exception

Authors

  • Ryan J. Liebl
    T +1 312 701 8392
  • Katherine H. Dean
    T +1 312 701 8414

The Build a Report feature requires the use of cookies to function properly.  Cookies are small text files that are placed on your computer by websites that you visit. They are widely used in order to make websites work, or work more efficiently.  If you do not accept cookies, this function will not work.  For more information please see our Privacy Policy

You have no pages selected. Please select pages to email then resubmit.