U.S Tax Reform: Changes to 162(m) and Implications for Investors

Brief

The Tax Cuts and Jobs Act of 2017 introduces significant changes to Section 162(m) of the Internal Revenue Code, which regulates several compensation-related practices in the United States. The changes raise many questions about how companies will adapt with respect to disclosure practices, general meeting agendas, and – more importantly – pay structures. To help make sense of it all, we turned to David Kokell, Head of U.S. Compensation Research at ISS, who provided insight into how ISS will assess potential changes in compensation practices as a result of the new legislation. Before we delve into the discussion, it is worth reviewing the changes to 162(m) in order to understand their potential impact.

Download Governance Insight White Paper

Fill out the form to get your free copy via email.
Marketing and Communications Email Opt–in*
Please wait...

Start typing and press Enter to search