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consistent with IRS revenue code 162(m), companies were able to deduct non-performance compensation for a single executive to the extent that it does not exceed
consistent with IRS revenue code 162(m), companies were able to deduct non-performance compensation for a single executive to the extent that it does not exceed 1 million. under the new tax cuts and jobs act, this limit has been:
1. increased to 5 million
2. increased to 10 million
3. decreased to 500,000
4. eliminated
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