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|IRS Issues Proposed Regs in Connection with Golden Parachute Payments|
National Association of Stock Plan Professionals
Feb. 21, 2002
Excerpt: The determination of who is a disqualified individual [has] three significant changes. First, the $1 million test for value of stock owned has been eliminated.... Second, the newly proposed regulations modify the annualized compensation method for determining who is a highly compensated individual ... Third, the new regs change the disqualified individual determination period to the 12 months prior to and ending on the date of the change in ownership or control of the corporation.
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