Social Engineering and the Tax Code: The effect of Section ...

Materially changing the compensation package of executives to conform to IRC section 162(m) will provide benefits to the firm (e.g., tax savings from claiming the compensation deduction), but may mean a significant shift in the inherent risk of the executive’s compensation package. ... Main, B., O’Reilly, C, and Wade, J. 1995. The CEO, the ... ................
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