ExecutiveLoyalty.org

Section 280G - Golden Parachute Rules


Applicable Law

  • Code Sections 280G (re lost corporate deduction) and 4999 (re 20% excise tax on employee)
  • Treas. Reg. 1.280G-1
  • Disqualified Individuals - private letter ruling re impact of stock options
  • 2017.01.20  IRS Audit Guide - listing documents the IRS will review and the issues for review.