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On June 4, 2007, the IRS issued Notice 2007-49, which changes the group of executive officers who are considered covered employees for purposes of Section 162(m) of the Internal Revenue Code. Attorneys Cooley Godward Kornish ask "for how long?" since Congress is considering a number of legislative proposals regarding Section 162(m). As such, Congress may decide to amend the ruling. Read the full report.
[print version]
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