Actions to Take Before Year End in Response to IRC Section 162(m) ChangesRosina BarkerMary B. Hevener
IRC Section 162(m) and the Law of Unintended Consequences[EB/OL].http://www.ssm.com/abstract = 942667 2006.Kenneth R.Ferris,James S.Wallace.IRC Section 162 (m)and the Lawof Unintended Consequences. ht-tp:www.ssrn.com/abstract=942667 . 2006...
the IRS regulations establish a good faith rule for determining the fair market value of stock on the date of grant of an option.26 As discussed above, the IRS has not formally adopted or applied the ISO standards, including the relatively deferential good faith rule, for IRC Section 162(m...
The article discusses the meaning of performance-based compensation under Internal Revenue Code (IRC) Section 162(m) in the U.S. The authors also attempt to describe in particular, the stringent requirements for establishing objective performance goals and compensation formulas under IRC Section 162(...