TITLE

Golden parachute rules

AUTHOR(S)
Aisenbrey, Beverly; Kanter, Jeffrey M.
PUB. DATE
March 1990
SOURCE
Corporate Board;Mar/Apr90, Vol. 11 Issue 61, p8
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Examines the US Internal Revenue Service's proposed regulations fleshing out the definition of an excess golden parachute payment under Internal Revenue Code provisions. General summary of the golden parachute law; Proposed rules on change-in-control of corporations; Nature of parachute payments; Exemption of payments under tax-qualified plans.
ACCESSION #
9706260792

 

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