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November 2, 2018
|2 min read
M&A Topics: Compensation Arrangements to Consider in a Section 280G Analysis
Section 280G of the Internal Revenue Code is intended to discourage excessive compensation (sometimes referred to as “golden parachute payments”) to certain officers, highly compensated individuals, and greater than 1% shareholders (called “disqualified individuals”) of a corporation undergoing a change in control. Parachute payments include any compensatory payments or benefits contingent upon a change in control.