The tax reform bill passed by the Senate early Saturday morning, December 2, in a 51-49 vote contained a number of last-minute amendments which, among other things, continue to leave key equity compensation rules in flux. Representatives from both chambers of Congress are scheduled to enter into conference this week to reconcile differences between the Senate and House Bills. Following is a brief look at where things stand on the Alternative Minimum Tax (AMT) and 162(m) transition rules. READ MORE