Description
Gain a better understanding of how to properly utilize employee ownership and avoid any unwanted tax or compliance consequences.Employers have many forms of employee ownership incentives that can be utilized to retain employees and invest them in the profitability of their employer’s business. A thorough knowledge of these forms, the applicable tax rules and 409A and ERISA compliance issues can allow an employer to properly utilize employee ownership in their business and avoid any unwanted tax or compliance consequences.
Date: 2022-06-22 Start Time: End Time:
Learning Objectives
Types of Employee Ownership Incentives
• Share Purchase
• Stock Purchase
• Capital Interest
• Profits Interest
• Options
• Restricted Stock/Interests
• Stock/Interests Appreciation Rights
• Phantom Stock/Interests
• ESOPs (Qualified Employee Stock Ownership Plans)
• ESPPs (Qualified Employee Stock Purchase Plans)
Phantom Ownership
• Nature of Ownership
• Business Consequences
• Taxation
Actual Ownership
• Nature of Ownership
• Business Consequences
• Taxation
• Entity Type
• Impact of Tax Reform
ERISA Issues
• Application of ERISA
• Qualified Plans
• Top Hat Plans
• ERISA Compliance Issues
409A Compliance Issues
• Application of 409A
• Options Under 409A
• Business Considerations Regarding 409A Compliance
CLE (Please check the Detailed Credit Information page for states that have already been approved) ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.
Dannae L. Delano-The Wagner Law Group
