McDermott Will & Emery partners with leaders around the world to fuel missions, knock down barriers and shape markets. With more than 1,100 lawyers across several office locations worldwide, our team works seamlessly across practices, industries and geographies to deliver highly effective solutions that propel success.
To print this article, all you need is to be registered or login on Mondaq.com.
Andrew Liazos presented on 162(m) deduction limitations and
transition rules at NYU's 77th Institute on Federal
Taxation. Amongst other topics, he discussed key changes for
employers under the 2017 Tax Cuts and Jobs Act, the guidance
provided under Notice 2018-68 and the potential impact of such
changes on incentive compensation practices.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.