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Final Section 162(m) Rules Clarify Limits on Companies’ Ability to Deduct Executive Pay

On December 18, 2020, just over one year after proposed regulations were released, the Internal Revenue Service (IRS) and the Department of the Treasury (Treasury) finalized regulations implementing the changes to Section 162(m) of the Internal Revenue Code made by the 2017 Tax Cuts and Jobs Act (TCJA).

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Supreme Court's Credit Suisse Securities Decision Shields Corporate Insiders from Endless Liability for Short-Swing Profits Under § 16(b) of the Securities Exchange Act of 1934

Practices: Private Equity, Life Sciences, Corporate & Securities Litigation, Appellate & Supreme Court, Securities & Public Companies

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