Stinson Leonard Street's "Initial Tax Disclosures Regarding 162(m) in Proxy Statements" includes several recent proxy disclosures (including Franklin Resources and Apple) addressing the role and impact of the repeal of the IRC §162(m) performance-based compensation exception to the $1 million deductibility cap.
Access our increasing stash of tax reform-triggered proxy season-related resources here and here, and watch for more commentary and guidance in this week's Society Alert.