16 November 2000 Internal T.I. 2000-0035067 F - ALLOCATION DE RETRAITE -- summary under Retiring Allowance

Regarding a terminated employee who received damages (pursuant to a settlement of his action) as compensation for the loss of his performance bonus and for lost benefits under the stock option plan, the Directorate indicated that if the employment contract and stock option agreement provided that the right to the bonus or option benefits, respectively, was forfeited in the event of termination of employment, the related damages were a retiring allowance.

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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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