Collected Comments on Proposed Regs: Excessive Employee Comp

The IRS has scheduled a March 9 hearing on proposed regulations (REG-122180-18) to implement the amendments made by the Tax Cuts and Jobs Act to section 162(m), which limits the deduction for specified employee remuneration in excess of $1 million for federal income tax purposes.

Documents

The following documents are available from Tax Analysts:

• Comments from U.S. Chamber of Commerce.

• Comments from Texas State Bar Section of Taxation.

• Comments from Willis Towers Watson.

• Comments from American Benefits Council.

• Comments from Nareit.

• Comments from ERISA Industry Committee.

• Comments from National Association of Federally-Insured Credit Unions.

• Comments from McGuireWoods LLP and Brownstein Hyatt Farber Schreck LLP.

• Comments from Ivins, Phillips & Barker, on behalf of a client.

• Comments from Ivins, Phillips & Barker.

• Comments from Foley & Lardner LLP.