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  "documentTitle": "Oil Gas EP Incentive Compensation",
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      "text": "15 percent of companies provide either a gross-up or modified gross-up to their CEOs and CFOs. A majority of companies (55 percent) do not provide any form of excise tax protection. This is consistent with our broader study of change in control arrangements at the top 200 companies across 10 industries.",
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      "text": "The “Golden Parachute” rules impose a 20 percent excise tax on an executive if the executive receives a parachute payment greater than the “safe harbor” limit. Companies may address this excise tax issue in one of the following ways:",
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