Matthew Friestedt Authors Article on the Section 280G Golden Parachute Excise Tax Rules (Part 1)

July/August 2017

In its July/August issue, the Journal of Compensation and Benefits published an article co-authored by Matthew Friestedt titled “Section 280G: The Law and Lore of the Golden Parachute Excise Tax, Part I: The Structure and Operation of Section 280G.” The article covered transactions that trigger parachute payments, disqualified individuals and base amounts and the composition of “parachute payments,” among other topics.