EFTA Document EFTA01382747

I/A Table of Contents Section 162(nu In general. Section 162(m) of the Code denies a publicly held corporation a deduction for federal income tax purposes for compensation in excess of SI million per year per person to its principal executive officer, and the three other officers (other than the principal executive officer and principal financial officer) whose compensation is disclosed in its prospectus or proxy statement as a result of their total compensation, subject to certain excepti