Compensation using restricted property - advantages and disadvantages

[Guest tmcgrath]

I'm currently taking a Compensation and Benefits course as an elective in my MBA program and have been asked to give a presentation next Thursday on Compensation with Restricted Property. I have found the IRS code 83 but other than that I'm having difficulty finding information about this type of compensation - advantages and disadvantages to employer and employee, legal concerns, history/background. If you have any information you can forward to me or know of a site where I may be able to do some research I would certainly appreciate your help.