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Closely Held Stock Options, Restricted Stock, Etc.

Description

Equity-based compensation is often essential to recruiting and retaining key employees in closely held companies. Whether through the use of stock options, restricted stock, appreciation rights or other instruments and techniques, incentive compensation aligns the financial interests of key employees with the entity. Incentive compensation also often has the benefit of not requiring the immediately outlay of cash.

Depending on the instruments used, equity-based compensation may also help defer tax recognition. Compensation in LLCs takes on different forms but functions similarly.

This program provides a practical guide to equity-based incentive compensation in closely held companies.

  • C and S Corp incentive compensation v. pass-through entity incentive compensation
  • Eligibility for tax-favored Incentive Stock Options v. non-qualified stock options
  • Use of restricted stock – valuation, vesting, and treatment
  • Appreciation rights in corporate and pass-through entities
  • Common structuring and drafting traps
  • Tax treatment, advantages and disadvantages of incentive compensation

Contributors

  • C. Ben Huber

    C. Ben Huber is a partner in the Denver office of Greenburg Traurig, LLP, where he has a broad transactional practice encompassing mergers and acquisitions, restructurings and reorganizations, corporate finance, capital markets, venture funds, commercial transactions and general corporate law. He also has substantial experience as counsel to high tech, biotech and software companies in the development, protection and licensing of intellectual property. His clients include start-up companies, family- and other closely-held businesses, middle market business, Fortune 500 companies, venture funds and institutional investors.

    Mr. Huber earned his B.A. from the University of Colorado and his J.D. at the University of Colorado Law School.

    Click here for more information about Ben.

August 9, 2022
Tue 1:00 PM EDT

Duration 1H 0M

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