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07/04/2012 08:00:00 PM EST

IRS Clarifies Treatment of Dividends & Dividend Equivalents Under §162(m)

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Taxation Articles on Martindale.com

On June 25, 2012, the Internal Revenue Service issued Revenue Ruling 2012-19, clarifying that dividends and dividend equivalents relating to restricted stock and restricted stock units (RSUs) intended to qualify as performance-based compensation must Read More...