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Yes, since it is taxable employee pay, and is included in Box 1 of the employee's W-2.
https://www.irs.gov/pub/irs-utl/goldenparachuteatg.pdf
Yes, since it is taxable employee pay, and is included in Box 1 of the employee's W-2.
https://www.irs.gov/pub/irs-utl/goldenparachuteatg.pdf
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