Article
IRS Reverses Its Position On Effect Of Certain Termination Of Employment Provisions On Payments Under Performance Based Plans
On January 25th, the IRS released a Private Letter Ruling reversing its previous position on the impact of certain termination of employment provisions on performance based payments intended to be deductible under Section 162(m) of the Internal Revenue Code of 1986, as amended.
Fried Frank Harris Shriver & Jacobson





