Section 280G

Navigating the $25,000 ESPP Limit

Equity Acceleration and 280G: How to Model Awards Correctly

Equity awards often represent the largest component of change-in-control compensation, yet they are also the most complex to evaluate. When a deal triggers early vesting or modifies performance criteria, those awards can quickly transform into...
Understanding IRC Section 280G Golden Parachute Tax Explained

Understanding IRC Section 280G: Golden Parachute Tax Explained

In any merger or acquisition, few topics demand more technical accuracy than IRC Section 280G. Known as the golden parachute rule, it governs how executive compensation tied to a change in control is treated for...