How are corporations working around the provision

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The $1 million compensation deduction does not seem to have deterred large corporations from paying executives large salaries.

Question 1: How are corporations working around this provision? Are executives taking pay cuts, or are their salaries being deferred or changed in nature due to Sec. 162(m)?

Question 2: How do you think companies should respond to the changes made to this area by the Tax Cuts and Jobs Act (TCJA) of 2017?

Reference no: EM132467346

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