162(m) Compliance Overview and Update 2010

Please join us for a one-hour webcast focusing on the IRS’s renewed emphasis on compliance with Internal Revenue Code section 162(m), with a review of 162(m)’s requirements as well as best practices for implementation.

Morgan Lewis presenters:

• Mary B. Hevener
• Daniel L. Hogans
• Vicki M. Nielsen

Topics to be discussed:

• Renewed IRS interest in section 162(m) compliance
• Processes and procedures for meeting the basic exemption requirements, including shareholder approval
• Setting compliant performance goals and “service periods” that qualify for exemption from the deduction limit
• Effectively maintaining a committee of “outside directors” (with supporting documentation detailing the directors’ qualifications)
• Documenting actions to ensure a proper compliance record
• Selected “hot topics” in section 162(m) compliance, including the latest on “involuntary termination” payment triggers and audits applying 162(m) after corporate acquisitions

When:
Wednesday, March 3, 2010
12:00 p.m.–1:00 p.m. (ET)
45-minute presentation followed by an interactive Q&A session

To register for this webcast, please use the above registration link.

Application for accreditation of this CLE program in select states is currently pending.