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The ? golden parachute ? ? a ____________________ to key ____________________ of an acquired ____________________ who help ____________________ the success of the sale ? has become a common component of ____________________ combinations . These ____________________ have not gone unnoticed by the tax ____________________ ; under certain circumstances they can be subject to significant ____________________ . The authors provide an overview of the golden parachute rules , including ____________________ of important ____________________ , how the IRS and the ____________________ have applied the rules , and certain ____________________ .

____________________ a company is considering entering into an agreement with key ____________________ to provide them with an ____________________ to assist in the successful sale of the company , these payments may be considered ? golden ____________________ payments . ?