If you were looking for the article about the episode, then see The Executive Treatment.
Object
The Executive Treatment is a usual Krabby Patty thought up by Mr. Krabs to boost profits. It costs double the price of a real Krabby Patty and only executives could order it. The burger only appears in the episode of the same name.
Role in episode
Patrick wants the burger, but Squidward says to him that only executives can eat it. Patrick pays twenty dollars for a tie and business glasses that Squidward had to look like a businessman and eat it, but executives take him to a meeting, thinking he was a real executive.
At the jail, SpongeBob learns that Patrick is in charge of the laundry room. As that made him an executive, he goes there to serve at Patrick the Executive Treatment.