API · Exit · Corporate Transactions
Run parachute analysis.
Compute IRC §280G parachute-payment analysis for the deal. Identifies disqualified individuals, computes the base amount (5-year average compensation), enumerates parachute payments (severance, accelerated equity, bonuses), and reports whether the deal triggers excess-parachute treatment (3× base amount) — which imposes a 20% excise on the recipient (§4999) and disallows the corporate deduction.
Outputs a §280G analysis Document that may form the basis of a §280G(b)(5) shareholder cleanse. Required at definitive stage for any VC-backed M&A; the analysis cannot be skipped if any disqualified individual exists.
Returns 202 Accepted. On completion, emits one of: corporate_transaction.created, corporate_transaction.advanced, corporate_transaction.closed, corporate_transaction.terminated. Subscribe via `POST /v1/webhook_endpoints` to consume.
Last updated
Query Parameters
dry_runbooleanOptionalIf true, simulate the mutation and return the would-be resource, any cascaded
resources, and a fee estimate — without side effects. Available on every mutation.
Request Body
application/json
TypeScript Definitions
Use the request body type in TypeScript.
disqualified_individualsarray<object>Requiredstakeholder_idstringRequiredbase_amount_overrideobjectOptionalCurrency amount in the smallest unit (cents for USD).
amountintegerRequiredInteger in smallest unit. 100 = USD 1.00.
currencystringRequiredISO 4217 alpha-3, lower-cased.
include_severancebooleanOptionalinclude_accelerated_equitybooleanOptionalinclude_transaction_bonusbooleanOptionalcleanse_plannedbooleanOptionalWhether a §280G(b)(5) shareholder cleanse vote is planned to avoid excise application. Drives the cleanse-vote document cascade.
metadataobjectOptionalFlat string-to-string map. Up to 50 keys. Keys: max 40 chars, charset
[A-Za-z0-9_\\-.]. Values: max 500 chars. Keys prefixed matter_ are reserved
for platform use. Metadata is retrievable but not filterable via query params.
Response Body
application/json
Request
curl -X POST "https://api.mattermode.com/v1/corporate_transactions/{id}/parachute_analysis" \ -H "Content-Type: application/json" \ -d '{ "disqualified_individuals": [ { "stakeholder_id": "stk_7Hpx9WxY" } ], "cleanse_planned": false, "metadata": {} }'const body = JSON.stringify({ "disqualified_individuals": [ { "stakeholder_id": "stk_7Hpx9WxY" } ], "cleanse_planned": false, "metadata": {}})fetch("https://api.mattermode.com/v1/corporate_transactions/{id}/parachute_analysis", { method: "POST", headers: { "Content-Type": "application/json" }, body})package mainimport ( "fmt" "net/http" "io/ioutil" "strings")func main() { url := "https://api.mattermode.com/v1/corporate_transactions/{id}/parachute_analysis" body := strings.NewReader(`{ "disqualified_individuals": [ { "stakeholder_id": "stk_7Hpx9WxY" } ], "cleanse_planned": false, "metadata": {} }`) req, _ := http.NewRequest("POST", url, body) req.Header.Add("Content-Type", "application/json") res, _ := http.DefaultClient.Do(req) defer res.Body.Close() body, _ := ioutil.ReadAll(res.Body) fmt.Println(res) fmt.Println(string(body))}import requestsheaders = { "Authorization": "Bearer sk_test_4eC39HqLyjWDarjtT1zdp7dc", "Matter-Version": "2026-06-10", "Idempotency-Key": "ee7c3a9b-3f1a-4d8e-9b2a-7c5e1f0a2d4b",}payload = { "disqualified_individuals": [ { "stakeholder_id": "stk_7Hpx9WxY" } ], "cleanse_planned": false, "metadata": {}}resp = requests.post( "https://api.mattermode.com/v1/corporate_transactions/ctx_T6yLpQ2w/parachute_analysis", headers=headers, json=payload,)resp.raise_for_status()print(resp.json())import java.net.URI;import java.net.http.HttpClient;import java.net.http.HttpRequest;import java.net.http.HttpResponse;import java.net.http.HttpResponse.BodyHandlers;import java.time.Duration;import java.net.http.HttpRequest.BodyPublishers;var body = BodyPublishers.ofString("""{ "disqualified_individuals": [ { "stakeholder_id": "stk_7Hpx9WxY" } ], "cleanse_planned": false, "metadata": {}}""");HttpClient client = HttpClient.newBuilder() .connectTimeout(Duration.ofSeconds(10)) .build();HttpRequest.Builder requestBuilder = HttpRequest.newBuilder() .uri(URI.create("https://api.mattermode.com/v1/corporate_transactions/{id}/parachute_analysis")) .header("Content-Type", "application/json") .POST(body) .build();try { HttpResponse<String> response = client.send(requestBuilder.build(), BodyHandlers.ofString()); System.out.println("Status code: " + response.statusCode()); System.out.println("Response body: " + response.body());} catch (Exception e) { e.printStackTrace();}using System;using System.Net.Http;using System.Text;var body = new StringContent("""{ "disqualified_individuals": [ { "stakeholder_id": "stk_7Hpx9WxY" } ], "cleanse_planned": false, "metadata": {}}""", Encoding.UTF8, "application/json");var client = new HttpClient();var response = await client.PostAsync("https://api.mattermode.com/v1/corporate_transactions/{id}/parachute_analysis", body);var responseBody = await response.Content.ReadAsStringAsync();curl --request POST 'https://api.mattermode.com/v1/corporate_transactions/ctx_T6yLpQ2w/parachute_analysis' \ --header 'Authorization: Bearer sk_test_4eC39HqLyjWDarjtT1zdp7dc' \ --header 'Matter-Version: 2026-06-10' \ --header 'Idempotency-Key: ee7c3a9b-3f1a-4d8e-9b2a-7c5e1f0a2d4b' \ --header 'Content-Type: application/json' \ --data '{ "disqualified_individuals": [ { "stakeholder_id": "stk_7Hpx9WxY" } ], "cleanse_planned": false, "metadata": {}}'const response = await fetch("https://api.mattermode.com/v1/corporate_transactions/ctx_T6yLpQ2w/parachute_analysis", { method: "POST", headers: { "Authorization": "Bearer sk_test_4eC39HqLyjWDarjtT1zdp7dc", "Matter-Version": "2026-06-10", "Idempotency-Key": "ee7c3a9b-3f1a-4d8e-9b2a-7c5e1f0a2d4b", "Content-Type": "application/json", }, body: JSON.stringify({ "disqualified_individuals": [ { "stakeholder_id": "stk_7Hpx9WxY" } ], "cleanse_planned": false, "metadata": {} }),});if (!response.ok) { throw new Error(`Matter API ${response.status}: ${await response.text()}`);}const data = await response.json();console.log(data);Response
202Analysis queued. Result lands on CorporateTransaction.section_280g_analysis and as a Document of type section_280g_analysis.
application/json{
"resource": {
"id": "string",
"object": "corporate_transaction",
"kind": "merger",
"parties": [
{
"entity_id": "ent_Nq3KcAbc",
"role": "acquirer"
}
],
"stage": "loi",
"created": 1745539200,
"updated": 1745539200,
"livemode": false
},
"intent": {
"id": "string",
"object": "intent",
"goal": "form_startup_ready_corporation",
"parameters": {},
"status": "draft",
"created": 1745539200,
"updated": 1745539200,
"livemode": false
},
"execution_plan": {
"steps": [
{
"operation": "string",
"status": "pending"
}
]
},
"authorization": {
"id": "string",
"object": "authorization",
"token_id": "tok_4Kj2m8pQ",
"action": "string",
"payload_hash": "string",
"status": "pending",
"expires_at": 1745539200,
"created": 1745539200,
"updated": 1745539200,
"livemode": false
},
"pending_filings": [
{
"id": "string",
"object": "filing",
"entity_id": "ent_Nq3KcAbc",
"type": "certificate_of_amendment",
"jurisdiction": "US-DE",
"status": "preparing",
"created": 1745539200,
"updated": 1745539200,
"livemode": false
}
],
"cascaded_documents": [
{
"id": "string",
"object": "document",
"entity_id": "ent_Nq3KcAbc",
"type": "certificate_of_incorporation",
"status": "draft",
"sha256": "9f86d081884c7d659a2feaa0c55ad015a3bf4f1b2b0b822cd15d6c15b0f00a08",
"version": 1,
"created": 1745539200,
"updated": 1745539200,
"livemode": false
}
],
"cascaded_resolutions": [
{
"id": "string",
"object": "resolution",
"entity_id": "ent_Nq3KcAbc",
"kind": "board_meeting",
"subject": "Approval of 2026 Equity Plan and initial pool of 2,000,000 shares",
"created": 1745539200,
"updated": 1745539200,
"livemode": false
}
],
"events_emitted": [
"string"
],
"applied_defaults": [
"string"
],
"next_steps": [
{
"endpoint": "POST /v1/entities/ent_Nq3KcAbc/tax_elections",
"reason": "Founder restricted-stock issuances require 83(b) within 30 days."
}
]
}