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Incentive Compensation in Business Entities (Teleseminar)
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Incentive Compensation in Business Entities (Teleseminar)

2 CLE hours total

2/16/2016 to 2/17/2016
When: 02/16/2016 - 02/17/2016
1:00 PM to 2:00 PM
Where: United States
Contact: (404) 521-0781

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One-hour CLE programs are just a phone call away
Convenient, affordable, timely and informative
An 800 number connects you to nationally recognized practice leaders who will speak on important issues and emerging trends in the law. You can also pose your own questions to the speakers. Written materials and other details are emailed in advance to pre-registrants.

2 CLE hours
Companies of every type, whether operated as C or S Corporations, LLCs or partnerships, often prefer to offer their managers and other employees incentive compensation as part of their overall compensation packages to provide real and tangible incentives to help grow the company.  The range of incentive compensation tools and techniques available to these companies depend on the type of entity involved but are generally extensive.  Corporate entities have stock options, restricted stock and other forms of profit or capital appreciation rights.  LLCs are even more flexible and can award a variety of forms of profit or capital rights.  These alternatives, together with voting and vesting restrictions, provide companies alternatives for virtually every circumstance.  But each alternative comes with tradeoffs – practical, tax and financial. This program will provide you with a real world guide to the incentive compensation alternatives to C and S corporations, LLCs and partnerships.

Day 1 – February 16, 2016:

Incentive compensation in C and S corporations, LLCs and partnerships 
How incentive compensation differences between corporate and pass-through entities 
Framework of incentive compensation alternatives in each type of entity 
Advantages and drawbacks of stock options, restricted stock, and profit participation rights
How IRC Section 83 impacts corporate stock options, the award of restricted stock and other rights 
Use of vesting to impact the tax consequences of incentive compensation 
Special incentive compensation issues in S Corps 

Day 2 – February 17, 2016:

Use of profit interests and capital interest in LLCs, partnerships 
Exchanging incentive compensation for services
Incentive compensation in single member LLCs
Impact of IRC Section 409A and deferred compensation 
Employment tax considerations 
Role of the 3.8% tax on net investment income
Understanding how “carried interests” in incentive compensation 


Norman Lencz
is a partner in the Baltimore, Maryland office of Venable, LLP, where his practice focuses on a broad range of federal, state, local and international tax matters.  He advises clients on tax issues relating to corporations, partnerships, LLCs, joint ventures and real estate transactions.  He also has extensive experience with compensation planning in closely held businesses.  Mr. Lencz earned his B.S. from the University of Maryland and his J.D. from Columbia University School of Law.

Leon Andrew Immerman is a partner in the Atlanta office of Alston & Bird, LLP, where he concentrates on federal income tax matters, including domestic and international tax planning and transactional work for joint ventures, partnerships, limited liability companies and corporations. He formerly served as chair of the Committee on Taxation of the ABA Business Law Section and as chair of the Partnership and LLC Committee of the State Bar of Georgia Business Law Section.  He is also co-author of “Georgia Limited Liability Company Forms and Practice Manual” (2d ed. 1999, and annual supplements).  Mr. Immerman received his B.A., magna cum laude, from Carleton College, his M.A. from the University of Minnesota, and another M.A. and his Ph.D. from Princeton University, and his J.D. from Yale Law School.

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