Editor: Mark Heroux, J.D. Sec. 280G, relating to “golden parachute payments,” and its Sec. 4999 excise tax counterpart are two of the more draconian provisions in the Internal Revenue Code. Sec. 280G ...
Editors: Alexander J. Brosseau, CPA, and Greg A. Fairbanks, J.D., LL.M. Sec. 280G was enacted to address the potential for “golden parachutes” paid in connection with a corporate transaction that ...
Internal Revenue Code section 280G (280G) (commonly referred to as the “golden parachute” provision) was designed to discourage the payment of excessive compensation to certain shareholders, officers, ...
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