Incentive Compensation in Businesses, Part 1 and Part 2- Audio Webcast
September 2017
Incentive Compensation in Businesses, Part 1 and Part 2
Access Timely Topics and National Experts with CBA-CLE 1-Hour Audio Webcasts
Program Description:
Companies of every type – C Corps, S Corps, LLCs or partnerships –provide employees incentive compensation packages to employees. The types of incentive plans available to these companies depend on the type of entity involved but are generally extensive. Corporate entities have stock options, restricted stock and other forms of profit or capital appreciation rights. LLCs are even more flexible and can award a variety of forms of profit or capital rights. These alternatives, together with voting and vesting restrictions, provide companies alternatives for virtually every circumstance. But each alternative comes with tradeoffs – practical, tax and financial. This program will provide you with a real world guide to the incentive compensation alternatives to C and S corporations, LLCs and partnerships.
Day 1 – September 28, 2017
- Incentive compensation in C and S corporations, LLCs and partnerships
- Differences between corporate and pass-through entities incentive compensation plans
- Stock options, restricted stock, and profit participation rights
- IRC Section 83 income and corporate stock options, the award of restricted stock and other rights
- Tax planning opportunities using vesting
- Special incentive compensation issues in S Corps
Day 2 – September 29, 2017
- Use of profit interests and capital interest in LLCs, partnerships
- Exchanging incentive compensation for services
- Incentive compensation in single member LLCs
- Issues involving IRC Section 409A and deferred compensation
- Employment tax considerations
- Role of the 3.8% tax on net investment income
- Understanding how “carried interests” in incentive compensation
Faculty
Norman Lencz is a partner in the Baltimore, Maryland office of Venable, LLP, where his practice focuses on a broad range of federal, state, local and international tax matters. He advises clients on tax issues relating to corporations, partnerships, LLCs, joint ventures and real estate transactions. He also has extensive experience with compensation planning in closely held businesses. Mr. Lencz earned his B.S. from the University of Maryland and his J.D. from Columbia University School of Law.
Leon Andrew Immerman is a partner in the Atlanta office of Alston & Bird, LLP, where he concentrates on federal income tax matters, including domestic and international tax planning and transactional work for joint ventures, partnerships, limited liability companies and corporations. He formerly served as chair of the Committee on Taxation of the ABA Business Law Section and as chair of the Partnership and LLC Committee of the State Bar of Georgia Business Law Section. He is also co-author of “Georgia Limited Liability Company Forms and Practice Manual” (2d ed. 1999, and annual supplements). Mr. Immerman received his B.A., magna cum laude, from Carleton College, his M.A. from the University of Minnesota, and another M.A. and his Ph.D. from Princeton University, and his J.D. from Yale Law School.
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Each program will run from 11:00 a.m. to 12:00 p.m. M.T. (60 minutes each).
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Access Timely Topics and National Experts with CBA-CLE 1-Hour Audio Webcasts