Excessive employee remuneration
Excessive employee remuneration
Proposed regulations
Notices
Dec 31, 2018 - Notice 2019-09: Interim guidance on excise tax imposed under section 4960, excess remuneration
Oct 8, 2018 - KPMG report: Notice 2018-68 guidance under section 162(m); narrowly crafted grandfathering provision
Aug 21, 2018 - Notice 2018-68: Guidance on deduction limitation for remuneration paid to “covered employee” under section 162(m) (new tax law)
See the Exempt Organizations page for more information on exempt organizations compensation issues