payment contingent on change - Q/A-24
Presumption that payment is contingent on change - Q/A-25, 26
Change in ownership or control - Q/A-27, 28, 29
Three-Times-Base-Amount Test for Parachute Payments
Three-times-base-amount test - Q/A-30
Determination of present value - Q/A-31, 32, 33
Meaning of "base amount" - Q/A-34
Meaning of "base period" - Q/A-35
Special rule for determining base amount - Q/A-36
Securities Violation Parachute Payments - Q/A-37
Computation and Reduction of Excess Parachute Payments
Computation of excess parachute payments - Q/A-38
Reduction by reasonable compensation - Q/A-39
Determination of Reasonable Compensation
General criteria for determining reasonable compensation - Q/A-40
Types of payments generally considered reasonable compensation - Q/A-41, 42, 43
Treatment of severance payments - Q/A-44
Miscellaneous Rules
Definition of corporation - Q/A-45
Treatment of affiliated group as one corporation - Q/A-46
Effective Date
General effective date of section 280G - Q/A-47
Effective date of regulations - Q/A-48
Overview
Q-1: What is the effect of Internal Revenue Code section 280G?