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IRS Issues Long-Awaited Proposed Regulations on Golden Parachute Payments (PDF)
FW CookLink to more items from this source
Apr. 9, 2002
10 pages. Excerpt: On February 19, 2002, the Internal Revenue Service proposed new regulations to Section 280G of the Internal Revenue Code. The new regulations provide amendments and clarifications to the proposed regulations issued on May 5, 1989, and would apply to so-called golden parachutes, i.e., any payments that are contingent on a change in ownership or control, occurring on or after January 1, 2004.

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