The article that is going to be reviewed is titled: Walmart Slashed Tax Bill By Giving Top Execs Big Bonuses. This article was retrieved from the Business Insights: Global from Ottawa University online library. The article summary will provide an insight into why the top executives who made big bonuses. At the end of the article summary, I will give my own personal opinion on the big bonuses issue. Working at Walmart has paid off for some big time executors. On June 6, 2014, at the Bud Walton Arena on the University of Arkansas campus, Walmart had its annual shareholders meeting. At this meeting, it was released that the company was to pay out $500 million in bonuses to their hourly employees. Although that seemed great, the article also stated that half of the amount of that bonus was going to only eight executives. As part of the compensation plan, the hourly and executive pay does come with bonuses. By paying out this bonus, Walmart has also been part of the Americans for Tax Fairness (ATF), a tax reform coalition. ATF has allowed Walmart to save $104 million in federal tax. By paying the executives this bonus, Walmart has followed the corporate pay at section 162 (m) of the Tax Code. It states: In the case of any publicly held corporation, no deduction shall be allowed under this chapter for applicable employee remuneration with respect to any covered employee to the extent that the amount of such remuneration for the taxable year with respect to such employee exceeds $1,000,000. According to the article, the law goes on to exempt certain kinds of compensations. The article also goes into detail about how many companies still pay out huge corporate bonuses even as the company’s stock is falling. They called it performance pay. This kind of pay is given to the executives because the law was originally written to limit what could be