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Searching Content indexed under Employment Litigation/ Tribunals by Blake Martell ordered by Published Date Descending.
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Payments Do Not Qualify As Performance Based Compensation Under 162(M) Where Payments Are Permitted Under A Severance Arrangement
The Internal Revenue Service published a private letter ruling on January 28, 2008 (PLR 200804004) holding that amounts paid to a recipient under an incentive compensation plan intended to qualify as performance-based compensation under Section 162(m) of the Internal Revenue Code of 1986, as amended, (the Code) will not qualify as performancebased compensation where the recipient’s employment agreement provides for payment of the performance compensation upon a termination of employment without
United States
13 Feb 2008
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