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  • Executive compensation – Watch out for performance pay tax traps

    Year End 2011
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1178

    Abstract: At year end, public companies need to evaluate performance-based compensation arrangements with top executives to ensure that these arrangements meet tax deductibility requirements. Otherwise, their tax bills could increase by hundreds of thousands — or even millions — of dollars. This article describes the steps necessary to avoid the $1 million cap normally associated with this deduction. A sidebar states the requirements for stock-based awards to qualify as performance pay.

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