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Introduction to Section 280G in M&A Transactions
Withum Smith+Brown, PC Link to more items from this source
[Guidance Overview]
July 22, 2025

"Section 280G of the Internal Revenue Code is ... aimed at curbing excessive payouts (i.e., golden parachute payments) in connection with a merger or acquisition of a U.S. or non-U.S. company.... This article provides an overview of Section 280G, explains its key definitions and how it works, and provides some practical examples to illustrate the rules."  MORE >>

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