Research Problem 8. The $1 million maximum compensation deduction does not seem to have deterred large corporations

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Research Problem 8. The $1 million maximum compensation deduction does not seem to have deterred large corporations from remunerating their executives at very high levels.

What techniques are being used to work around the millionaires’ provision? Are executives taking pay cuts, or are their salaries being deferred or changed in nature due to

§ 162(m)?

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South-Western Federal Taxation 2014 Corporations Partnerships Estates And Trusts

ISBN: 9781285424484

37th Edition

Authors: William H. Hoffman Jr., William A. Raabe, James E. Smith, David M. Maloney, James C. Young

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