Partner Mary “Handy” Hevener spoke with Law360 about the US Internal Revenue Service’s final ruling regarding “covered employees” under Section 162(m)(3) of the Tax Cuts and Jobs Act. In the article, she discussed the requirements for companies. "Once you find [a covered employee] there's a tattoo rule—they're in forever," Handy said. "So now you have two jobs: Find the people in every year who aren't limited to the proxy, and now once you find them, whatever you pay them over $1 million is disallowed."
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