Companies and corporations that are being liquidated or are undergoing any kind of a restructuring due to bankruptcy and are either laying off employees or are reducing employee benefits in any way, shape, or form (including pensions, healthcare, paid vacations) and are handing out bonuses to any individuals in upper management (up to and including Board members, CEO, CFO, Vice-Presidents, and Presidents) will have a tax levied upon the individuals receiving said bonuses at a minimum of 100% of each bonus awarded.
Golden parachutes should not be awarded for failure, nor should the employees at the bottom and in the middle be forced to lose their jobs and benefits (as is happening with the 'Twinkie' company Hostess) so that a few can run away from a collapsing company with even more money.