# Golden Parachute Payments
> **IRS** · Final regulations. · Published 2003-08-04 · Effective 2003-08-04 · 68 FR 45745
## Document
- **Document number:** 03-19274
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 45745
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-08-04
- **Effective date:** 2003-08-04
- **Treasury docket:** TD 9083
## Abstract

This document contains final regulations relating to golden parachute payments under section 280G of the Internal Revenue Code. These regulations incorporate changes and clarifications to reflect comments received concerning the proposed regulations primarily concerning the small corporation exemption, prepayment of the excise tax, and the definition of change in ownership or control.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/08/04/03-19274/golden-parachute-payments)
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