The quest for the dividend policy maximizing the expected present value of the dividend payments made by an insurance company dates back at least to the pioneering work of Bruno de Finetti (1957). More recently, the idea of implementation delays in the recognition of the insurer's default has generated a lot of research attention. In this talk, we will look at the impact of Parisian ruin on dividend payments in a model where the underlying surplus process is a spectrally negative Lévy process and the controlled surplus process is allowed to spend time under the default level. The set of horizontal barrier strategies will be discussed. In particular, we will compare the optimal barrier levels when classical ruin or Parisian ruin is implemented.