Section 162(m) of the Code definition

Section 162(m) of the Code means the exception for performance-based compensation under Section 162(m) of the Code and any applicable treasury regulations thereunder.

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Section 162(m) of the Code means Section 162(m) of the Code and any Treasury regulations thereunder.

Section 162(m) of the Code means the exception for

Examples of Section 162(m) of the Code in a sentence

The Board may amend the Plan as it shall deem advisable, subject to any requirement of stockholder approval required by applicable law, rule or regulation, including Section 162(m) of the Code and any rule of the New York Stock Exchange, or any other stock exchange on which shares of Common Stock are traded; provided, however, that no amendment may impair the rights of the Participant without the consent of the Participant.
In its absolute discretion, the Board may at any time and from time to time exercise any and all rights and duties of the Committee under the Plan and this Agreement except with respect to matters which under Rule 16b-3 or Section 162(m) of the Code, or any regulations or rules issued thereunder, are required to be determined in the sole discretion of the Committee.
All payments under this Agreement are intended to constitute “qualified performance-based compensation” within the meaning of Section 162(m) of the Code.
The Performance Goals shall be set by the Committee on or before the latest date permissible to enable the Restricted Stock to qualify as “performance-based compensation” under Section 162(m) of the Code.
Such deferred amounts will be paid no later than the 60th day after the end of such next succeeding calendar year, provided that such payment, when combined with any other payments subject to the Section 162(m) limitations received during the year, does not exceed the limitations on deductibility under Section 162(m) of the Code.

More Definitions of Section 162(m) of the Code

Section 162(m) of the Code means Section 162(m) of the Code, as amended from time to time, and the applicable rules and regulations promulgated thereunder.

Section 162(m) of the Code means the exception for performance-based compensation under Section 162(m) of the Code.

Section 162(m) of the Code means Section 162(m) of the Code as in effect prior to January 1, 2018.

Section 162(m) of the Code means Section 162(m) of the Code.

Section 162(m) of the Code means the rules applicable under Section 162(m) of the Code.

Section 162(m) of the Code means Section 162(m) of the Code and any applicable treasury regulations and other official guidance thereunder.

Section 162(m) of the Code means that section of the Code as in effect immediately prior to the effective date of the Tax Cuts and Jobs Act (Pub.L. 115-97) (2017).

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