Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Sr. Benefits Plan Administrator

The Catholic Diocese of Arlington
(Arlington VA)

The Catholic Diocese of Arlington logo

401(k) Recordkeeping Manager

July Business Services
(Remote / Waco TX)

July Business Services logo

Senior Account Analyst

Nolan Financial
(Remote / Bethesda MD)

Nolan Financial logo

Retirement Plan Consultant

DWC - The 401(k) Experts
(Remote)

DWC - The 401(k) Experts logo

Senior Retirement Plan Administrator

TPS Group
(Remote / Buffalo NY)

TPS Group logo

Customer Experience Specialist

Aimpoint Pension
(Remote / Pompano Beach FL)

Aimpoint Pension logo

Retirement Plan Administrator

Premier Plan Consultants
(Remote / San Diego CA)

Premier Plan Consultants logo

Plan Compliance Analyst (Administrator)

RPA
(Remote / Falls Church VA)

RPA logo

DC Plan Administrator

Farmer & Betts, Inc.
(Remote / Tacoma WA / CO / OR)

Farmer & Betts, Inc. logo

DC Plan Administrator

Retirement, LLC
(Remote / Oklahoma City OK)

Retirement, LLC logo

Account Representative

Nolan Financial
(Remote / Bethesda MD)

Nolan Financial logo

Retirement Plan Consultant (RPC)

Qualified Plan Consultants, LLC (QPC)
(Remote)

Qualified Plan Consultants, LLC (QPC) logo

Retirement Plan Consultant

Cetera Retirement Plan Specialists
(Remote)

Cetera Retirement Plan Specialists logo

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile App image LinkedIn icon
Twitter icon
Facebook icon
Webcasts  >  Upcoming   |   Recorded
Conferences  >  Upcoming   |   Grouped by Location
Combined  >  Upcoming   |   Recorded or Upcoming

View More Strafford Webcasts and Conferences

Structuring Equity Compensation for Partnerships and LLCs; the New Tax Reform Law Considerations

Strafford

Jan. 30, 2018
Recorded Online
Webcast

This CLE / CPE webinar will provide employee benefits counsel with an overview of the types of equity compensation arrangements available to partnerships and LLCs. The panel will review the impact of the new tax reform law passed in late 2017. The panel will discuss tax consequences, advantages and disadvantages, design and structuring, and implementation considerations.

Description
Several alternatives are available to partnerships and LLCs for providing equity compensation to their employees, including granting profits interests, capital interests, and options to acquire such interests.

Partnership and LLC equity compensation arrangements present executive compensation counsel with complex design and structuring challenges, unlike corporate equity compensation, which is relatively straightforward.

IRS guidance is lacking on a number of important issues, including whether a partner/member can be an employee for tax purposes, how Section 409A applies, and when 83(b) elections should be made.

Listen as our authoritative panel offers solutions and strategic approaches for structuring equity compensation for partnerships and LLCs and for avoiding common pitfalls that can lead to disastrous tax consequences. The panel will review the impact of the new tax reform law passed in late 2017.

Outline

  • Equity compensation alternatives available to partnerships and LLCs
    • Profits interests
    • Capital interests
    • Options to acquire capital or profits interests
    • Phantom arrangements
    • Income tax consequences / advantages/disadvantages
  • Design, structuring and implementation considerations
    • Section 83(b) elections
    • Capital account book-ups and valuation
    • Section 409A considerations
    • Impact of fee waiver proposed regulations
    • Impact of partner/member status on being employee
    • Impact of partner/member status on employee benefits
    • Conversion to C corporation

The panel will review these and other key issues:

  • How will the new tax reform law impact executive compensation structures?
  • How does a capital interest differ from a profit interest and what tax ramifications result from the type of equity interest granted?
  • Should a Section 83(b) election be made for unvested interests?
  • Can a partner or LLC member receiving an equity interest also be an employee of the entity?

Faculty:
Edward E. Bintz, Partner, Arnold & Porter
Brian J. O'Connor, Partner, Venable

More Information, How to Register

© 2021 BenefitsLink.com, Inc.