Code Section 162(m)(6): The Compensation Deduction Limit Imposed Under the ACA | Practical Law

Code Section 162(m)(6): The Compensation Deduction Limit Imposed Under the ACA | Practical Law

An overview of the $500,000 compensation deduction limit under Section 162(m)(6) of the Internal Revenue Code (Code), applicable to covered health insurance providers, and the ways in which it differs from the $1 million deduction limit applicable to public companies under Code Section 162(m)(1).

Code Section 162(m)(6): The Compensation Deduction Limit Imposed Under the ACA

Practical Law Article 3-536-7346 (Approx. 11 pages)

Code Section 162(m)(6): The Compensation Deduction Limit Imposed Under the ACA

by Practical Law Employee Benefits & Executive Compensation
Law stated as of 06 Aug 2013 • USA (National/Federal)
An overview of the $500,000 compensation deduction limit under Section 162(m)(6) of the Internal Revenue Code (Code), applicable to covered health insurance providers, and the ways in which it differs from the $1 million deduction limit applicable to public companies under Code Section 162(m)(1).