Deadline to amend deferred compensation plans for 162m issues

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Overview

Employers have until December 31, 2020 to amend deferred compensation plans to modify or eliminate plan rules delaying payments to 162(m) covered employees until the payment is deductible.

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Ken Kuykendall

Ken Kuykendall

Tax Managing Partner, PwC US

Shawn Panson

Shawn Panson

Private Company Services Leader, PwC US

Kelley  McLaughlin

Kelley McLaughlin

US Tax Marketing Leader, PwC US

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