NEW YORK, Jan 20 (Reuters) - Goldman Sachs (GS.N) increased its annual bonus pool for top-performing investment bankers by 40% to 50%, three people with direct knowledge of the matter said, after a record-breaking year for Wall Street dealmaking. Wall Street"s premier investment bank, which advised on some of the biggest M&A transactions across the world in 2021, said this week it would not shy away from handing out hefty bonuses to retain top talent, echoing comment from other banks.