Miller & Chevalier  Section 162(m) Teleconference


The Miller & Chevalier Employee Benefits practice held an invitation-only teleconference to discuss current developments and common pitfalls involving Section 162(m). The teleconference highlighted (i) current developments affecting Section 162(m) and the performance - based compensation exception, including the impact of Rev. Rul. 2008-13 and proposed legislation, (ii) common mistakes or pitfalls employers make in administering these provisions, and (iii) the related issue of whether performance - based compensation may be accrued and deducted in the performance year.

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