Performance-Based Bonuses Must Be Separated on Paper and in Fact From Non-Performance Compensation to Avoid $1 Million Deduction Cap Accounting Developments
Author: John Ensminger.
Source: Volume 20, Number 03, January/February 2007 , pp.57-61(5)
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Abstract:
In PLR 200626012, “Company” requested a ruling that certain non-performance-based compensation would not prevent bonuses under its Performance Plan from qualifying as performance- based compensation under Section 162(m)(4)(C).Keywords:
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