Executive Pay Excess Raises Fiduciary Concerns: The 162(M) Provision
5 Pages Posted: 6 Oct 2016 Last revised: 6 Jan 2017
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: 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
Do you have a job opening that you would like to promote on SSRN?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.