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Those details are left to the compensation committee, which must set the terms no later than the first quarter of the company’s fiscal year.Section 280(g) does not apply to periodic payments to employees, but rather to change in control payments.2 If the amount is equal to or greater than three times the covered individual’s average W-2 compensation for the prior five years, the company forfeits the tax deduction for that payment, and the individual is subject to a 20 percent excise tax on the excess payment.As with sections 162(m)(5) and 162(m)(6), Section 280(g) contains no performance-based exception.The topic of executive compensation has long been of interest to academics, the popular press, and politicians.With the continued increase in executive compensation and resultant increase in pay disparity between those executives and the average worker, this issue is once again coming to the forefront of the public policy debate.

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