Federal Tax

Golden Parachutes (Portfolio 396)

  • This Portfolio, Golden Parachutes, discusses concepts peculiar to §280G, describes the process for ascertaining if a change in control has occurred, and analyzes the consequences of excess payments.

Description

Tax Portfolio No. 396, Golden Parachutes, discusses the definitions and concepts peculiar to the golden parachute provisions, describes the process for ascertaining whether a change in control has occurred, whether excess parachute payments will result and analyzes the corporate income tax consequences and the individual excise tax consequences resulting from the payment of excess parachute payments.

The Portfolio illustrates the application of the golden parachute provisions with examples and worksheets, including sample contract provisions.

Table of Contents

I. Introduction
II. Exempt Payments: Small Business Corporations, Shareholder Voting and Certain Tax-Exempt Corporations
III. Change in Ownership or Effective Control
IV. Determining Disqualified Individuals
V. Contingent Payments, Reasonable Compensation and Exempt Payments
VI. Section 280G Math: Calculations and Illustrations of Base Amount, Present Value, Valuation of Stock Options, Reasonable Compensation, and Excess Parachute Payments
VII. Corporate Change in Control Strategies: Benefit Design Issues, Caps, Gross-Ups and Best Payments
VIII. Reporting, Withholding and Other Issues
IX. Parachute Payments Under the Emergency Economic Stabilization Act of 2008

Bill C. Wilson
Bill C. Wilson
Partner (Retired)
Deloitte & Touche LLP
Diane M. McGowan
Diane M. McGowan
Senior Manager, Executive Compensation
Deloitte & Touche LLP
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