ARTICLES - Executive Compensation - PLANNING FOR THE CAP - With a limit on the compensation a company can deduct for its CEO and other top executives, a newly public company must avoid disallowed deductions. Companies may be able to postpone the limit or structure packages to avoid it.
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|Authors:||Oliver, Joseph R. ; Morris, Roselyn E.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 190.2000, 4, p. 38-43
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