Section 162(m) Grandfather

Example Definitions of "Section 162(m) Grandfather"
Section 162(m) Grandfather. The regulations or other guidance promulgated in respect of transition rules under Section 162(m) of the Code, as Section 162(m) of the Code is in effect from time to time on or after the amendment and restatement of the Plan as of December 28, 2018, extending the deductibility of Awards intended to be "qualified performance-based compensation" under Prior Section 162(m)
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