Application of grandfathering rules under Sec. 162(m) to severance plan payments The rules hinge on whether a corporation remains obligated since Nov. 2, 2017, to pay an amount under a written binding contract that has not been materially modified after that date.

Application of grandfathering rules under Sec. 162(m) to severance plan payments www.thetaxadviser.com/issues/2026/... #TCJA #grandfatheringrules #tax #severanceplans