Incentive Compensation in Businesses, Part 1 & 2 Out of Stock
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This program is presented by Web Credenza, an online CLE provider, in partnership with CBA-CLE.
This topic may have been previously offered in 2022 (or earlier).
Day 1
- 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
- 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
CBA-CLE will email webcast access information to registrants 24-48 hours before the program. Course materials are provided in PDF format to all audio webcast participants.
Home studies will be available approximately 2-3 weeks following the live program.
If disability accommodations or special assistance are needed, please contact us at [email protected]. Requests must be made at least two weeks prior to the scheduled program.
The program will be submitted for CLE accreditation in Colorado. If you need to seek accreditation in another state, please review the process and requirements for that individual state. CBA-CLE staff can provide a Uniform Certificate of Attendance, and it is the attendee’s responsibility to complete the accreditation outside of Colorado.
Each program will run from 11:00 a.m. to 12:00 p.m. M.T. (60 minutes each).
- CLE Pass Price *FREE! - exclusions may apply
- Standard Price $109.00 USD
- Member Price $79.00 USD
- General Credits 2.00
- Ethics Credits 0.00
- EDI Credits