Structuring Equity Compensation for Partnerships and LLCs

BARBRI

This CLE course will provide benefits counsel with an overview of the types of equity compensation arrangements available to partnerships and LLCs. The panel will discuss tax consequences, advantages and disadvantages, design and structuring, and implementation considerations. The panel will also explore critical challenges and pitfalls to avoid in light of the current tax law.

Description

A range of alternatives is 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, structuring, and tax challenges, unlike corporate equity compensation. Advisers must consider current tax law to effectively structure compensation for key executives and avoid unintended tax liability.

IRS guidance is limited on several important issues, including partners/members as employees 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 avoiding common pitfalls that can lead to disastrous tax consequences.

More Information, How to Register