(redirected from Excess Parachute Payment)
EPPExtensible Provisioning Protocol
EPPEuropean People's Party
EPPEnvironmentally Preferable Purchasing
EPPEngineered Plastic Products (various locations)
EPPEnhanced Parallel Port
EPPEducation and Public Policy (various schools)
EPPEnvironment and Public Policy (various organizations)
EPPExtended Payment Plan (various companies)
EPPEmployee Purchase Program
EPPEnvironmental Policy and Planning (various schools)
EPPÉvaluation des Pratiques Professionnelles (French: Evaluation of Professional Practices)
EPPEasy Payment Plan
EPPExpanded Polypropylene
EPPEnvironmental Protection Program (various organizations)
EPPEquipo de Protección Personal (Spanish: Personal Protective Equipment; construction industry)
EPPETSI (European Telecommunications Standards Institute) Partnership Project
EPPEncrypting Pin Pad
EPPEnvironmental Protection Plan (various locations)
EPPEstate Planning and Probate
EPPEducation Policy and Practice (various organizations)
EPPEducator Preparation Program (various schools)
EPPEqual Payment Plan (billing)
EPPExtruded Polypropylene (foam)
EPPEnhanced Performance Profile
EPPEnd to End Probe Platform
EPPEquipment Protection Policy
EPPEthernet Package Processor
EPPEasy Photo Print
EPPExpert Patients Programme (chronic illness trial; UK)
EPPExtended Projection Principle (linguistic theory)
EPPEmployee Personal Page (various organizations)
EPPÉcole de Psychologues Praticiens (French: School Psychologist Practitioners)
EPPEmergency Preparedness Program (various organizations)
EPPEnhanced Performance Profile (computing)
EPPEquipment Protection Plan
EPPEnvironmentally Preferred Product
EPPEducational Partnership Program (NOAA)
EPPEnergy Policy Project (Ford Foundation)
EPPEnvironmental Policy Program (various schools)
EPPEnd-Plate Potential
EPPEnvironmental Planning Program (various organizations)
EPPÉlectrophorèse des Protéines Plasmatiques (French: Electrophoresis of Plasma Protein)
EPPEinstein Papers Project (California)
EPPErythrocyte Protoporphyrin
EPPExecutive Pay Plan (various locations)
EPPEmergency Pizza Party (band)
EPPEmergency Preparedness Planning
EPPExecutive Potential Program (various organizations)
EPPErythrohepatic Protoporphyria
EPPEnvironment Protection Project
EPPElectric Power Plant
EPPEngineering Programs for Professionals (Johns Hopkins University; Baltimore, MD)
EPPEducation Provider Program (various organizations)
EPPElectronic Presentment and Payment
EPPEngineering and Public Policy Department (College of Engineering, Carnegie Mellon University)
EPPEnergy Partner Program (Boulder, CO)
EPPExposure Prone Procedure (medicine)
EPPÉglise Protestante du Panier (French Protestant church)
EPPEnhanced Planning Process
EPPExtensible Pre-Processor (computing)
EPPEmergency Procedures Plan (various locations)
EPPEnterprise Purchase to Pay (software)
EPPEmploi-Poste-Personnel (French: Jobs Post Staff)
EPPEnterprise Performance Planning
EPPExcess Parachute Payment (IRS)
EPPEqual Pressure Point
EPPEnterprise Payment Platform
EPPEducation Purchase Plan (Adobe)
EPPEmergency Power Plant
EPPExtended Planning Period
EPPEpoxy Primer Paint
EPPElectronic Power Plant
EPPExecutive Planning Panel
EPPEnvironmental Permitting Program (various locations)
EPPEngineering Project Plan
EPPEncroachment Partnering Program (US DoD)
EPPExperimental Products Program (Army Research Lab)
EPPExercise Planning Process
EPPEssential Platinum Records (catalog number for their releases)
EPPEnterprise Payment Processing (holistic approach to payment processing across a business enterprise)
EPPEx Pecunia Publica (Latin:Through Public Money, epigraphy)
EPPEstimated Patient Portion (insurance)
EPPEmergency Power Package
EPPEffective Program Projection
EPPEnvironmental Program Plan
EPPElectronic Patch Panel
EPPExtra Protection Plan
EPPEquipment Preparation Party
References in periodicals archive ?
280G, and the disqualified individual incurs a 20% excise tax on the excess parachute payment under Sec.
the person receiving the payment is subject to a penalty tax equal to 20% of the excess parachute payment.
The excess parachute payment would reduce the $1 million limit for the president's compensation to $300,000.
An excess parachute payment, however, is nondeductible by the employer and subjects the recipient to a nondeductible 20% excise tax.
Amounts shown to be reasonable compensation for services are excluded in computing the amount of an excess parachute payment.
Thus, when option vesting is accelerated as a result of a change in control, the valuation of such options determines whether there is an excess parachute payment.
4999 imposes a 20% excise tax on the recipient of an excess parachute payment.
In addition, the corporation making the payments cannot deduct any amount considered an excess parachute payment.
The IRS ruled in Letter Ruling (TAM) 971900316 that, for excess parachute payment purposes, a corporation did not undergo a change of ownership or control when it merged into a first-tier subsidiary of another corporation despite the fact that the corporation's executives received payments under self-described "change-of-control" agreements with the corporation.
However, in certain situations, the employer is not allowed a deduction for, and the employee must pay a 20% excise tax on, the portion considered an excess parachute payment.
5) Finally, the regulations specifically exclude stock options, stock appreciation rights, stock value rights, awards of restricted property, welfare benefits, benefits provided in connection with certain impending terminations of employment or under a plan established after termination, and excess parachute payments from the scope of section 3121(v).
Lines 14-18 deal with different forms of compensation: excess parachute payments, excess Sec.