Day 1 – August 3, 2021:
- Framework of incentive compensation alternatives for corporate v. pass-through entity
- Advantages and drawbacks of stock options, restricted stock, and profit participation rights
- How IRC Section 83 impacts corporate stock options, the award of restricted stock and other rights
- Use of vesting to impact the tax consequences of incentive compensation
- Special incentive compensation issues in S Corps
Day 2 – August 4, 2021:
- Use of profit interests and capital interest in LLCs, partnerships
- Exchanging incentive compensation for services
- Incentive compensation in single member LLCs
- Impact of IRC Section 409A and deferred compensation
- Employment tax considerations
Faculty: Norman Lencz, Venable LLP, Baltimore, MD