Internal Revenue Bulletin:  2008-10 

March 10, 2008 

EMPLOYEE PLANS


Table of Contents

Rev. Rul. 2008-13 Rev. Rul. 2008-13

Performance-based compensation. This ruling holds that compensation paid to an executive is not qualified performance-based compensation for purposes of section 162(m) of the Code, even if the compensation is paid upon the attainment of the performance goal, if the plan agreement or contract provides for payment of compensation to an executive upon the attainment of a performance goal or for (1) termination without “cause” or for “good reason” or (2) voluntary retirement.


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