We hear over and over from our clients and referral sources looking for solutions to long-term equity incentive compensation planning "I'd like to compensate my employees in stock to incentivize them and motivate them to help grow the company." This is not just limited to our practice in the Silicon ...
[Read more] about Two Truths About Establishing an Equity Compensation Plan That Are Imperative to Its Success
Equity Plan Comparison
From the article Equity Sharing In Compensation PlanningQualified Plan With Stock AccountRestricted Stock PlanPhantom Stock PlanDescriptionTax qualified profit sharing plan with company stock accounts. Company stock is granted to employee, subject to forfeiture, unless vesting conditions are ...
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Equity Option Plan Comparison
From the article Equity Sharing In Compensation Planning
Non-Qualified Stock Options
Incentive Stock Options
Restricted Stock Plan
Phantom Stock Plan
Description
Employees are granted options to purchase common stock, exercisable at some time in the future. Option price may be discounted. ...
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Deferred Compensation Plans: Hints For Spotting If They’re Subject To Code Section 409A
For purposes of Code section 409A, a deferred compensation plan is any agreement, method or arrangement, in writing or not, that may have the effect of deferring the payment of taxable compensation that a service provider (e.g., an executive) has a legally binding right to receive in one taxable ...
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Equity Sharing In Compensation Planning
Stock-based compensation is a staple of senior executives and key management employees in privately held companies. In public companies it is typically broad based as well. In both publicly traded and privately held companies, employees are almost uniformly interested in a piece of the pie ...
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Section 409A And Split-Dollar Life Insurance Arrangements
The IRS's final regulations under Code section 409A require that all deferred compensation arrangements must be in full compliance with Code section 409A effective as of January 1, 2009. To what extent does Code section 409A govern split-dollar life insurance arrangements? What compliance ...
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