excess parachute payment
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 280G — for purposes of this section
The term “excess parachute payment” means an amount equal to the excess of any parachute payment over the portion of the base amount allocated to such payment.
26 U.S.C. § 4999 — for purposes of this section
For purposes of this section, the term “excess parachute payment” has the meaning given to such term by section 280G(b).
26 U.S.C. § 4960 — for purposes of this section
The term "excess parachute payment" means an amount equal to the excess of any parachute payment over the portion of the base amount allocated to such payment.