Equity Compensation Grants in Partnerships and LLCs: Overcoming Tax Challenges and Key Planning Techniques
Carried Interest, Section 83, Profits vs. Capital Interests, Options and Phantom Equity, and More
A live 90-minute premium CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will provide tax counsel and advisers with a detailed analysis of the tax implications of equity compensation grants in partnerships and LLCs. The panel will discuss profit versus capital interests, phantom equity, the application of Section 83, carried interest, the impact of tax reform, and best tax planning methods for compensatory interests and other arrangements.
Outline
- Types of equity compensation and alternatives for partnerships and LLCs
- Planning considerations after tax reform
- The impact of new rules on carried interest
- Reporting and compliance challenges for partners/members
- Best practices in structuring equity compensation arrangements to avoid unfavorable tax treatment
Benefits
The panel will review these and other key issues:
- Capital interest versus profits interest as equity compensation in partnerships and LLCs
- Different planning methods based on the type of equity compensation
- Application of Section 83 and unvested interests
- Section 409A and compensatory grants of equity interests in partnerships and LLCs
- Tax treatment of carried interest and fee waivers arising from compensatory grants of equity interests
- Best practices and critical considerations for equity compensation grants in partnerships and LLCs following tax reform
Faculty

Adam S. Mendelowitz
Partner
Finn Dixon & Herling
Mr. Mendelowitz practices in the areas of executive compensation, employee benefits and ERISA. He has been part of... | Read More
Mr. Mendelowitz practices in the areas of executive compensation, employee benefits and ERISA. He has been part of teams advising a wide variety of clients, including both public and private companies and private equity firms, with respect to executive compensation and employee benefits aspects of mergers, acquisitions, dispositions and other strategic transactions.
Close
Michael P. Spiro
Partner
Finn Dixon & Herling
Mr. Spiro chairs the firm's Tax group, where his practice focuses on providing federal and state tax... | Read More
Mr. Spiro chairs the firm's Tax group, where his practice focuses on providing federal and state tax advice in connection with domestic and international transactions, including hedge and private equity fund formations, mergers and acquisitions, and debt and equity financings and restructurings.
CloseLive Webinar
Buy Live Webinar
See
NASBA details.
Live Webinar
$347