(Solution) - The 1 million maximum compensation deduction does not seem to -(2025 Original AI-Free Solution)

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The $1 million maximum compensation deduction does not seem to have deterred large corporations from remunerating their executives at very high levels. What techniques are being used to work around the millionaires' provision? Are executives taking pay cuts, or are their salaries being deferred or changed in nature due to § 162(m)?