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More Proposed Regulations Issued on Golden Parachute Payments
Internal Revenue Service [IRS]Link to more items from this source
Feb. 20, 2002
Excerpt: These proposed regulations are proposed to apply to any payments that are contingent on a change in ownership or control occurring on or after January 1, 2004. Taxpayers may rely on these proposed regulations until the effective date of the final regulations. Alternatively, taxpayers may rely on the 1989 regulations for any payment contingent on a change in ownership or control that occurs prior to January 1, 2004.

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