The regulations provide guidance on determining who is one of the “five highest compensated employees” under Sec. 162(m)(3)(C).

Almost three-fourths of CFOs in a Deloitte survey think the economy will improve over the next year. That sentiment, among finance leaders at companies with more than $1 billion in annual revenue, is ...

The IRS said it used feedback from tax advisers to write the proposed regulations, which include new multiyear tax reporting requirements.