Part I Section 162(m)—Excessive Compensation 26 CFR 1.162-27(e) IRS Revenue Ruling 2008-13 – Excessive Compensation Performance-based compensation. This ruling holds that compensation paid to an executive is not qualified performance-based compensation for purposes of section 162(m) of the Code, even if the compensation is paid upon the attainment of the performance goal, if the plan agreement or contract provides for payment of compensation to an executive upon the attainment of a performance goal or for (1) termination without "cause" or for "good reason" or (2) voluntary retirement Related Links:
- IRS Revenue Ruling 2008-13, 2008-10 I.R.B. 518 - Excessive Compensation [PDF]
- IRS Revenue Ruling 2008-13, 2008-10 I.R.B. 518 - Excessive Compensation [HTML]
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