OMB control number
Golden Parachute Payments
OMB 1545-1851 · TREAS/IRS.
OMB 1545-1851
These regulations deny a deduction for excess parachute payments. A parachute payment is a payment in the nature of compensation to a disqualified individual that is contingent on a change in ownership or control of a corporation. Certain payments, including payments from a small corporation, are exempt from the definition of parachute payment if certain requirements are met (such as shareholder approval and disclosure requirements).
The latest form for Golden Parachute Payments expires 2026-04-30 and can be found here.
Latest Forms, Documents, and Supporting Material
Document Name |
|---|
Golden parachute payments. All Historical Document Collections