Tax Cuts and Jobs Act (TCJA): Implications of Section 162(m) Changes on Board Governance


The Tax Cuts and Jobs Act (TICA) institutes important changes to Section 162(m) of the Internal Revenue Code, which regulates compensation in the US. These changes require a review of existing compensation arrangements to remain in compliance with the new law. The changes also raise many questions about how companies will adapt with respect to disclosure practices, general meeting agendas as well as pay structures.

Francis Byrd, a leader in corporate governance and Managing Partner of Alchemy Strategies Partners, provides valuable insights into:

  • Summary of Section 162(m) Changes
  • Opportunities for Change
  • Assessing and Changing Pay Structures
  • Enhanced Scrutiny with the TICA Regulations

Download the “Tax Cuts and Jobs Act (TCJA): Implications of Section 162(m) Changes on Board Governance” to learn more about how the tax reform’s changes to Section 162(m) executve compensation rules affect you and your organization.

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