AICPA Comments on Treasury and IRS Guidance Regarding Executive Compensation

The American Institute of CPAs (AICPA) has written the U.S. Department of the Treasury and the Internal Revenue Service (IRS) with recommendations about the guidance in Notice 2018-68, which was issued to comply with the changes made by the Tax Cuts and Jobs Act (TCJA) relating to executive compensation under section 162(m) of the Internal Revenue Code. READ MORE