After Carly Fiorina screwed up as the CEO of Hewlett-Packard Co., the computer company deleted her – and gave her $21 million. When the Securities and Exchange Commission started investigating Krispy Kreme Doughnuts Inc., and shareholders filed a lawsuit about padded sales figures, the company rolled President Scott Livengood out the door – and gave him more than $32 million. And when CEO Harry Stonecipher, the self-styled “chief ethics officer” for Boeing Co., had an affair with an employee, the aircraft manufacturer sent him flying – and gave him $44 million.

So there are at least three people in America who would consider Maytag Corp. chintzy. After the sale to Whirlpool Corp., the company will divide a mere $26.7 million in severance benefits among 11 executives.

Likely taking a different view are laid-off washing machine builders, struggling Newton business owners and just about everybody who ever had to live on an income based on what they actually accomplish. Which is a lot of people.

While current Maytag employees stew about their future, the top executives can rest assured of three cozy years after Whirlpool acquires the company. According to the company’s SEC filings, for the protected group “…terms and conditions of employment (including position, location, compensation and benefits) will not be adversely changed …”

Furthermore, “If Maytag terminates employment without cause or the executive terminates employment for good reason…” the exec will be eligible to receive two or three times his base salary, plus bonuses and so forth.

Meanwhile, Maytag will soon close down a manufacturing plant in Florence, S.C., putting 60 people out of work.

According to a document filed with the SEC, the “estimated cash severance benefit” to top Maytag execs is expected to be $9.4 million for CEO Ralph Hake, $2.9 million for George Moore, $2.2 million for Roger Scholten, $2.1 million for Arthur Learmonth and $2 million for Mark Krivoruchka.

Meanwhile, the company’s health-care plan now calls for Maytag employees to “share more of the cost, and their monthly payments for medical benefits have increased,” according to the company Web site.

Hake can look forward to the vesting of 253,300 stock options when the acquisition goes through.

Meanwhile, Maytag has agreed to pay $334,500 to settle an Equal Employment Opportunity Commission lawsuit that claimed the company tried to force out sales managers older than 50. But not, I’m guessing, top executives older than 50.

People in any given group or class take care of one another. That’s no mystery. And most of us are willing to accept just about any cash offer we receive.

But you wonder if the people riding softly to earth under a golden parachute ever feel embarrassed by the spectacle. Or as they float down, enjoying the view, do they feel certain that they’ve earned it all, that their unique gifts justify every penny?

It’s Christmas time, when we turn maudlin about the idea that we really must treat one another better and place the small blessings of life above material goods.

But when the final credits roll on “It’s a Wonderful Life” and it all comes down to a million dollars for me and unemployment for you – sorry, pal, that’s just the way the game is played.