golden parachute payment
(11) Costs incurred in making any payment (commonly known as a “golden parachute payment”) which is— (i) in an amount in excess of the normal severance pay paid by the contractor to an employee upon termination of employment; and (ii) is paid to the employee contingent upon, and following, a change in management control over, or ownership of, the contractor or a substantial portion of the contractor’s assets.
Source
10 USC § 3744(a)(11)
Scoping language
None identified, default scope is assumed to be the parent (subchapter I) of this section.