Golden parachutes / Barry J. Bidjarano, CPA (Ernst & Young LLP, New York, NY) and Thomas M. Cryan, Jr., Esq. (Buchanan Ingersoll & Rooney PC, Washington, D.C.).
2004
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Details
Author
Title
Golden parachutes / Barry J. Bidjarano, CPA (Ernst & Young LLP, New York, NY) and Thomas M. Cryan, Jr., Esq. (Buchanan Ingersoll & Rooney PC, Washington, D.C.).
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2004]-
Description
1 online resource.
Frequency
Updated irregularly.
Series
Tax management portfolios ; 396-2nd.
Tax management compensation planning portfolios ; portfolio 396-2nd.
Tax management compensation planning portfolios ; portfolio 396-2nd.
Formatted Contents Note
Detailed analysis. Introduction
Exempt payments: small business corporations, shareholder voting and certain tax-exempt ccrporations
Change in ownership or effective control
Determining disqualified individuals
Contingent payments, reasonable compensation and exempt payments
Section 280G math: calculations and illustrations of base amount, present value, valuation of stock options, reasonable compensation, and excess parachute payments
Corporate change in control strategies: benefit design issues, caps, gross-ups and best payments
Reporting, withholding and other issues
Parachute payments under the Emergency Economic Stabilization Act of 2008
Working papers.
Exempt payments: small business corporations, shareholder voting and certain tax-exempt ccrporations
Change in ownership or effective control
Determining disqualified individuals
Contingent payments, reasonable compensation and exempt payments
Section 280G math: calculations and illustrations of base amount, present value, valuation of stock options, reasonable compensation, and excess parachute payments
Corporate change in control strategies: benefit design issues, caps, gross-ups and best payments
Reporting, withholding and other issues
Parachute payments under the Emergency Economic Stabilization Act of 2008
Working papers.
Summary
"... discusses the definitions and concepts peculiar to the golden parachute provisions; describes the process for ascertaining whether a change in control has occurred and whether excess parachute payments will result; and analyzes the corporate income and withholding tax consequences and the individual excise tax consequences resulting from the payment of excess parachute payments."
Note
Authors: Bill C. Wilson and Diane M. McGowan, <sept. 26, 2007>-2015.
Published: Washington, D.C., 2004-2007.
Published: Washington, D.C., 2004-2007.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on Aug. 28, 2015; title from description page.
Location
www
Available in Other Form
Print version: Bidjarano, Barry J. Golden parachutes. Arlington, VA : Tax Management Inc., [2015]-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in