# 2025-21092: Agency Information Collection Activities; Comment Request on Golden Parachute Payments

2025-21092, Agency Information Collection Activities; Comment Request on Golden Parachute Payments, is a Federal Register notice from Treasury Department, Internal Revenue Service published 2025-11-26, effective Written comments should be received on or before January 26, 2026 to be assured of consideration. (as of 2026-06-08).

- Canonical: https://policyrisk.com/federal-register/2025-21092
- As of: 2026-06-08
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2025-21092
- Title: Agency Information Collection Activities; Comment Request on Golden Parachute Payments
- Type: Notice
- Agencies: Treasury Department; Internal Revenue Service
- Citation: 90 FR 54460
- Published: 2025-11-26
- Effective: Written comments should be received on or before January 26, 2026 to be assured of consideration.
- Comments close: 2026-01-26
- Significant: no
- Touches household money: no
- Regulation identifier numbers: none
- Last updated: 2026-06-08

## Summary

The IRS wants your thoughts on how it collects info about golden parachute payments—those big payouts to certain executives when they leave a company. This review aims to make the process clearer and less of a hassle for businesses and individuals involved. If you have ideas or concerns, send them in by January 26, 2026, so the IRS can keep things fair and efficient without extra costs or delays.

## Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

## Effects PRIA read

- Paperwork Burden on For‑Profit Businesses: cost, medium. The IRS is continuing an information collection on golden parachute payments that the notice says affects business or other for‑profit organizations. The agency estimates 800 respondents, about 15 hours per respondent, for an estimated total of 12,000 annual burden hours.
- Denial of Deduction for Excess Parachutes: cost, medium. The regulations described deny a tax deduction for excess parachute payments. A parachute payment is defined as compensation to a disqualified individual that is contingent on a change in ownership or control of a corporation.
- Small Corporation Exemption Conditions: benefit, medium. The notice states certain payments, including payments from a small corporation, are exempt from the definition of parachute payment if specific requirements are met such as shareholder approval and disclosure requirements. Meeting those requirements means the payments are not treated as parachute…

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## Sources
- [2025-21092 on federalregister.gov](https://www.federalregister.gov/documents/2025/11/26/2025-21092/agency-information-collection-activities-comment-request-on-golden-parachute-payments)
- [2025-21092 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2025-11-26/pdf/2025-21092.pdf)

## Related
- [Previous: 2025-21091, Agency Information Collection Activities; Comment Request on Vehicle Loan Inter…](https://policyrisk.com/federal-register/2025-21091)
- [Next: 2025-21094, In the Matter of: Ghacham, Inc., 7340 Alondra Blvd., Paramount, California 9027…](https://policyrisk.com/federal-register/2025-21094)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2025-21092 (as of 2026-06-08).