Have your Audited your Plans for the new 162(m) clarifications?

Summary:

Your stock options and SARs are probably fine.

Your RSUs and and Phantom Stock may be an issue if you are privately held with plans of being publicly traded

Check out this article from Greg Daugherty

Partner at Porter Wright Morris & Arthur LLP

http://www.employeebenefitslawreport.com/2015/04/public-companies-should-review-stock-option-plans-to-ensure-they-qualify-for-exception-to-1-million-deduction-limit/