As a CPA with PWC, I advise Mega Corporation's Compensation Committee on tax issues related to awarding a $3 million bonus to their Chief Executive Officer. The committee has determined that the bonus is justified based on exceptional financial results and to prevent the CEO from being poached by competitors. My recommendation is to ensure compliance with applicable Internal Revenue Service (IRS) tax codes, specifically Code Section 162(m), which governs excessive compensation. I will also provide guidance on potential tax implications under Code Section 280G, related to golden parachute payments.