Publications Memos Go Back Update: IRS Issues Transition Relief, but Affirms Its New Position under Section 162(m) Regarding “Good Leaver” Provisions 03.12.08 Authors and Contacts Gregory Grogan Partner [email protected] +1-212-455-2477 Jamin Koslowe Partner [email protected] +1-212-455-3514 Related Insights 01.17.25 | Publications Treasury Proposes Section 162(m) Regulations to Effect Increase in Number of “Covered Employees” Starting in the 2027 Tax Year 01.09.25 | Publications Debt-For-Equity Exchanges Developments – FINRA Amendment 05.14.24 | Publications Some U.S. Regulators Re-Propose Incentive-Based Compensation Rules for Financial Institutions Under Dodd-Frank Related Services Related Practice Areas Corporate Capital Markets Executive Compensation and Employee Benefits Tax Personal Planning Mergers and Acquisitions Debt