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Article: IRS eases rules for settling $1 million comp limit performance goals. (Internal Revenue Service regulations on corporate tax deductions for executive compensation) (Brief Article)
- Article from:
- Accounting Today
- Article date:
- July 11, 1994
- Author:
CopyrightCOPYRIGHT 1994 SourceMedia, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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* IRS EASES RULES FOR SETTLING $1 MILLION COMP LIMIT PERFORMANCE GOALS: After OBRA 93, the Internal Revenue Code permits deductions for executive compensation above $1 million only in narrowly prescribed circumstances. One of the requirements for avoiding the $1 million cap is that a "compensation ...
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