What Employers Need to Know About 162(m)

By Andrew Liazos on December 27, 2018

Posted In Employee Benefits, Executive Compensation

Andrew Liazos presented on 162(m) deduction limitations and transition rules at NYU’s 77^th 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.

View the full presentation.

Tags: 162(m), ADR, covered employee, deduction limitations, material modification, negative discretion, nonqualified deferred compensation, Notice 2018-68, NQDC, performance-based competition, Tax Cuts and Jobs Act, tax reform, transition rule, transition rules, written binding contract

Andrew Liazos
Andrew C. Liazos is the global chair of McDermott’s Benefits & Compensation Practice Group and has practiced at McDermott for over 25 years. Andrew focuses his practice on compensation and benefit matters, including related securities, M&A, IPO, private equity, international and litigation matters. Clients range from Fortune 500 companies to compensation committees to individual executives in employment and severance negotiations. Read Andrew Liazos' full bio.

What Employers Need to Know About 162(m)

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