Course: Proposed Rule on Profits and Related Basis Adjustments based on this document from the Federal Register: https://www.govinfo.gov/content/pkg/FR-2024-12-02/pdf/2024-27227.pdf This document contains proposed regulations regarding previously taxed earnings and...
Regulations on Employee Compensation Deductions Under IRC 162(m)
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.
Additional information
| Federal Register Title | Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m). Document Number: 2025-00728 |
|---|---|
| Course SKU | FR-25-552-1 |
| Why This Course Is Important | Potential learners might miss out on understanding critical financial implications and compliance requirements affecting publicly held corporations under the new regulations. |