Executive Pay Excess Raises Fiduciary Concerns: The 162(M) Provision

5 Pages Posted: 6 Oct 2016 Last revised: 6 Jan 2017

See all articles by Austin Frerick

Austin Frerick

Yale School of Management; U.S. Department of the Treasury - Office of Tax Analysis (OTA)

Date Written: October 3, 2016

Abstract

This article analyzes taxpayer data to look at companies that exceed the section 162(m) executive compensation deduction limit. These findings raise serious questions about the management of compensation boards acting in the fiduciary interest of shareholders.

Keywords: Executive Pay, 162(m), Fiduciary, Executive Compensation

JEL Classification: H25, M12

Suggested Citation

Frerick, Austin, Executive Pay Excess Raises Fiduciary Concerns: The 162(M) Provision (October 3, 2016). Tax Notes, Vol. 153, P. 85, 2016, Available at SSRN: https://ssrn.com/abstract=2847063

Austin Frerick (Contact Author)

Yale School of Management ( email )

165 Whitney Ave
New Haven, CT 06511

U.S. Department of the Treasury - Office of Tax Analysis (OTA) ( email )

1500 Pennsylvania Ave., N.W.
Washington, DC 22203
United States

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