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Structuring Equity Compensation For Partnerships And LLCs

Webinar: ID# 1015079
Recorded CD
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About This Course:
A range of 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, structuring and tax 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.

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 elections
  • Capital account book-ups and valuation
  • Section 409A considerations
  • Phantom income
  • Effect of partner/member status on being employee
  • Effect of partner/member status on employee benefits
  • Effect of conversion to C corporation
Benefits

The panel will review these and other key questions:
  • How does a capital interest differ from a profit interest and what tax ramifications result from the type of equity interest granted?
  • How does Section 409A apply to equity interests in LLCs?
  • How does the Section 83(b) election apply to unvested interests?
  • Can the partnership or LLC member receiving the equity interest also be an employee of the entity?
Learning Objectives

You will learn the economic and tax differences between capital interests and profits interests and understand the tax consequences associated with different types of partnership and llc equity interests. You will understand how Section 409A applies to partnership and llc equity interests and when and whether a Section 83(b) election should be filed. You will have the tools to evaluate the impact of granting a partnership or llc interest to an employee and possible structuring alternatives relating to dual-status issues.

Credits Available

This program has been approved for 2.0 CPE hours through Strafford Publications. CPE Credit is available only for the LIVE webcast. Recorded versions do not qualify for credit.

Strafford is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

Processing

To obtain CPE credit, attendees must participate in the live event, return an Official Record of Attendance to Strafford affirming their participation (including the CPE code announced during the program), and pay a processing fee of $35 per person.

Credit Confirmation

Strafford will mail a certificate of credit within approximately 2 weeks of receiving an attendee's completed Official Record of Attendance—provided all required conditions have been satisfied.



Delivery

Handout materials and the phone number for live presentations are made available to you 1 day prior to the event via email from the presenter. Copies of the presentations are included with recorded versions.

If you order a recorded version of the webinar, CD's will be mailed out approximately 10 days after the live event. Shipping is included in the price of recorded versions.
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Structuring Equity Compensation For Partnerships And LLCs
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