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IRS Updates Golden Parachute Payment Audit Tips
Bloomberg BNA Link to more items from this source
Jan. 26, 2017
"The [2017 Golden Parachutes Payments (Audit Techniques) Guide (ATG)] specifies two additional types of documents reviewed by IRS examiners in golden parachute payment examinations, including: Information Statement (Schedules 14A and 14C).... Registration Statements (Forms S-4 and F-4).... The 2017 ATG specifies the interplay between I.R.C. Section 162(m) and golden parachute payments."

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