{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s280G/b/1","label":"excess parachute payment","definition":"The term “excess parachute payment” means an amount equal to the excess of any parachute payment over the portion of the base amount allocated to such payment.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}