LexisNexis®
University

Structuring Partnership and LLC Compensation: Key Tax Considerations and Business Strategies

Content Provider
American Law Institute CLE
Product
CLE
Run Time
60 Minutes
Recording Date
10/29/2024
Presenter(s)
Anthony J. Eppert
Learning Method
On-Demand Training
Practice Area
Taxation, Corporate and Business Law
Persona
CLE OnDemand

Price $219.00

Add To CartCheckout

Description

Oftentimes in LLCs and partnerships, a compensatory partnership interest is intertwined with operational issues and dependent upon performance and profit. Structuring equity compensation plans that address business success as well as tax considerations is key to avoiding common pitfalls that can lead to disastrous tax consequences and disharmony between equity members. As counsel, you must be aware of the range of scenarios and traps and know how to appropriately address these complicated compensation issues when advising on compensation income. There are a wide range of standard and alternative compensation options for equity members of LLCs and partnerships, each bringing a set of advantages and disadvantages Join Anthony Epper, a seasoned professional in the practice of executive compensation, for an examination of the fundamental and complex aspects and tax considerations in structuring equity compensation arrangements used by LLCs and partnerships. Topics include: - Practical ideas for incentivizing and retaining executives within a partnership or LLC structure - Tax implications of capital interests vs. profit interests - Pros and cons of entity structures - Member considerations, award strategies, and vesting schedules - Forfeiture clauses and repurchase rights - Documentation requirements This webcast will be useful to any attorney counseling clients who are weighing the strengths and weakness of partnership compensation plans.

Literature

State Status Total Credits Type Of Credit Approved Thru
AlabamaApproved1.00General12/31/2025
AlaskaApproved1.00GeneralOn-going
ArizonaApproved1.00GeneralOn-going
ArkansasApproved1.00GeneralOn-going
CaliforniaApproved1.00Participatory10/29/2029
ColoradoApproved1.00General12/31/2026
ConnecticutApproved1.00GeneralOn-going
DelawareApproved1.00General10/28/2026
FloridaApproved1.00General07/31/2026
GeorgiaApproved1.00General12/31/2025
HawaiiApproved1.00General10/29/2026
IdahoApproved1.00General10/28/2029
IllinoisApproved1.00General12/09/2026
IndianaApproved1.00General01/16/2026
IowaApproved1.00General10/28/2025
KansasApproved1.00General12/15/2025
KentuckyApproved1.00General06/30/2025
LouisianaApproved1.00General12/09/2025
MaineApproved1.00General01/26/2027
MinnesotaApproved1.00General12/18/2026
MississippiApproved1.00General12/09/2025
MissouriApproved1.20GeneralOn-going
MontanaApproved1.00General10/29/2027
NebraskaApproved1.00General10/28/2026
NevadaApproved1.00General12/31/2028
New HampshireApproved1.00General10/28/2027
New JerseyApproved1.00GeneralOn-going
New MexicoApproved1.00General10/28/2029
New YorkApproved1.00SkillsOn-going
North CarolinaApproved1.00General02/28/2026
North DakotaApproved1.00General10/29/2027
OhioApproved1.00General12/31/2025
OklahomaApproved1.00General12/16/2025
OregonApproved1.00General10/28/2027
PennsylvaniaApproved1.00General12/09/2026
Puerto RicoApproved1.00General02/03/2026
Rhode IslandApproved1.00General06/30/2025
South CarolinaPending State Response0.00
TennesseeApproved1.00General12/09/2025
UtahApproved1.00General12/31/2025
VermontApproved1.00GeneralOn-going
VirginiaApproved1.00General10/31/2025
WashingtonApproved1.00General10/28/2029
West VirginiaApproved1.20GeneralOn-going
WisconsinApproved1.00GeneralOn-going
WyomingApproved1.00General12/09/2025

Speakers