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

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

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 ...