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.
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

  • In the case of a Nonstatutory Stock Option intended to qualify as "performance-based compensation" within the meaning of Section 162(m) of the Code, the per Share exercise price shall be no less than 100% of the Fair Market Value per Share on the date of grant.

  • To the extent that the Administrator determines it to be desirable to qualify Options granted hereunder as "performance-based compensation" within the meaning of Section 162(m) of the Code, the Plan shall be administered by a Committee of two or more "outside directors" within the meaning of Section 162(m) of the Code.

  • The Board may, in its sole discretion, submit any other amendment to the Plan for stockholder approval, including, but not limited to, amendments to the Plan intended to satisfy the requirements of Section 162(m) of the Code and the regulations thereunder regarding the exclusion of performance-based compensation from the limit on corporate deductibility of compensation paid to certain executive officers.

  • Such Performance Goals may incorporate, if and only to the extent permitted under Section 162(m) of the Code, provisions for disregarding (or adjusting for) changes in accounting methods, corporate transactions (including, without limitation, dispositions and acquisitions) and other similar type events or circumstances.

  • To the extent that the Administrator determines it to be desirable to qualify Awards granted hereunder as “performance-based compensation” within the meaning of Section 162(m) of the Code, the Plan will be administered by a Committee of two (2) or more “outside directors” within the meaning of 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 the rules applicable under Section 162(m) of the Code.
Section 162(m) of the Code means Section 162(m) of the Code.
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).
Section 162(m) of the Code means Section 162(m) of the Code and any applicable treasury regulations and other official guidance thereunder.