The term "parachute payment" includes "any payment in the nature of compensation to . . . a disqualified individual . . .
For purposes of this section, an individual is a disqualified individual . . . if . . . the individual is an employee or independent contractor of the corporation and is
a) A shareholder [More than $1 million or one percent of fair market value]
b) An officer, or
c) A highly compensated individual
. . . .
The term 'officer' implies continuity of service. ...