Explore the proposed regulations under IRC Section 162(m) which limit deductions for employee remuneration exceeding $1,000,000. Understand how the amendments by the American Rescue Plan Act of 2021 affect publicly held corporations, and learn how to adjust your financial strategies to comply with these changes.
In this course you will learn the following:
* Understand the purpose and intent of the proposed regulations under section 162(m).
* Recognize the opportunities for public participation and feedback on the proposed rule.
* Identify potential changes and the non-final nature of the proposed regulations.