§280G. Golden parachute payments — Inbound Citations
26 U.S.C. § 280G
Cited by 6 provisions in release 119-102.
Citations to §280G(b)
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(A) Any amount deferred under a nonqualified deferred compensation plan shall be taken into account for purposes of this chapter as of the later of—(i) when the services are performed, or(ii) when there is no substantial risk of forfeiture of the rights to such amount.The preceding sentence shall not apply to any excess parachute payment (as defined in section 280G(b)) or to any specified stock compensation (as defined in section 4985) on which tax is imposed by section 4985.
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(b) For purposes of this section, the term “excess parachute payment” has the meaning given to such term by section 280G(b).
Citations to §280G(b)(6)
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(i) described in section 280G(b)(6) (relating to exemption for payments under qualified plans),
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(ii) any payment or right to payment from a plan referred to in section 280G(b)(6).