Equity compensation by partnership operating businesses
Article Abstract:
Corporate forms of equity compensation can be used by partnerships, an important consideration given the emergence of limited liability companies. These forms can include replicating unrestricted and restricted stock or nonqualified options. Additionally, vested and forfeitable profits interests can be offered as equity compensation. By their very nature, partnership forms of compensation are complicated, but they offer substantial tax advantages as well. A discussion of pertinent issues facing partnerships operating businesses, including capital account considerations, is included.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1996
User Contributions:
Comment about this article or add new information about this topic:
Pamela F. Olson talks to CCH about simplifying the code and the direction of the Office of Tax Policy
Article Abstract:
An interview with Treasury Dept Office for Tax Policy Deputy Assistant Secretary Pamela F. Olson and her views on various issues related to tax simplification is presented.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Out with motivation, in with engagement. Zeroing in on critical business processes to stay ahead of the competition
- Abstracts: Introduction: Accounting and indigenous peoples. Household accounting in Germany: Some Statistical evidence and the development of new systems
- Abstracts: New tax law requires review of existing estate plans. Maximizing nonqualified plan distributions with a benefit exchange program
- Abstracts: Privacy Issues Take center Stage in 2001. Using Internet Polling to Forecast the 2000 Elections. Segmenting Global Markets: Look Before You Leap
- Abstracts: Corporate governance - who needs it? Valuing the non-executive on a going concern basis. Action on entrenchment