Taxation of Parachute Payments and Deferred Compensation. Taxation of Parachute Payments and Deferred Compensation. We did not provide any executive officer, including any named executive officer, with a gross-up or other reimbursement payment for any tax. Sections 280G and 4999 of the Code provide that executive officers and directors who hold significant equity interests and certain other service providers may be subject to an excise tax.

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