Internal Revenue Bulletin:  2003-40 

October 6, 2003 


Table of Contents

T.D. 9083 T.D. 9083

Final regulations under section 280G of the Code provide rules for the treatment of golden parachute payments. A golden parachute payment includes certain compensation payments made to certain individuals in connection with a change in ownership or control of a corporation. These rules are effective for payments made on a change in control if the change in control occurs on or after January 1, 2004.

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