Episode 18: IRS Guidance on Section 162(m) Amendments


This episode looks at recently released guidance from the IRS on the changes wrought to Section 162(m) by the Tax Cuts and Jobs Act (TCJA). In particular, the changes made by TCJA are reviewed, including the significant changes made to the definition of Covered Employee as well as the requirements of the grandfather rule for compensation paid pursuant to written binding contracts existing on November 2, 2017. The guidance provided by the Treasury Department and the IRS, as well as its implications for these key changes, is also discussed.

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IRS Notice 2018-68

IRS Notice 2018-68 is available at: