Library Sections
What's New
Added: 9/3/2010 
13.5: Ireland
Added: 8/25/2010
5.4.1.a: Representation of the Purchaser(s) in a Venture Capital Financing - Who is (are) the Client(s)?
Updated: 5/3/2010
5.1.3.a: Loan Commitments and Agreements to Agree Under New York Law
See what's most popular at VC Experts
Add What's New to your favorite news reader.
Online Now
There are 424 other VC and PE professionals online with you. See what they have to say about VC Experts.
Subscribe Today
Get access to everything VC Experts has to offer by becoming a Premium Subscriber.
7.1.20.a: Internal Revenue Service Position on Performance-Based Compensation Changes Effective in 2010
Premium ContentThis section of the Encyclopedia of Private Equity is premium content and only available to accounts which have a subscription. If you have an account that has access to this section, please login now.
Register For The Encyclopedia of Private Equity
Encyclopedia of Private Equity & Venture Capital (Monthly Recurring Subscription) Cost: $59.00
Single User - One Year of Complete Access (Best Value) Cost: $495.00
Abstract
Media scrutiny of executive compensation packages in publicly-traded companies is a clear consequence of the current economic crisis. Even before now, however, executive compensation has been on the regulators' agendas. One of the tools the Internal Revenue Service has in its arsenal is Internal Revenue Code Section 162(m). Changes in how the IRS will enforce Section 162(m) go into effect in 2010.
...