{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s162/m/4/B","label":"applicable employee remuneration","definition":"The term “applicable employee remuneration” shall not include any remuneration payable under a written binding contract which was in effect on February 17, 1993, and which was not modified thereafter in any material respect before such remuneration is paid.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}