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Title

Administering Compensation Programs in the Wake of TCJA – New Section 162(m)
Client Memorandum

Created date

1/31/2018

The Tax Cuts and Jobs Act (TCJA) significantly changes Section 162(m) of the Internal Revenue Code, effective for tax years beginning after December 31, 2017. While supplemental regulatory guidance is likely, the impact on companies’ compensation programs and planning processes is immediate.