Current Trends in Equity Compensation (2023FTINE-2A)

Thursday, November 2, 2023

11:25 AM to 12:25 PM

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Presented by the Business Law, Estates and Probate, and Tax Sections

About the Program

This presentation will focus on a variety of tax issues that come up in structuring and administering equity compensation programs. We will discuss partnership equity compensation (including profits interests, dual status issues for employees and traps for the unwary in the issuance of capital interests), and corporate equity compensation (including options, restricted stock units (“RSUs”), restricted stock, and special considerations in structuring equity compensation for pre-revenue ventures).  

You Will Learn

  • A basic understanding of how different equity compensation instruments are treated for income tax purposes
  • How to issue spot some of the more subtle tax issues that can be implicated in equity compensation plan design  

Who Should Attend

Attorneys interested in tax issues associated with equity compensation programs.

Credit

CT: 1.0 CLE Credit (General)
NY: 1.0 CLE Credit (AOP)

The Connecticut Bar Association/CT Bar Institute is an accredited provider of New York State CLE. This program qualifies for newly admitted and experienced attorneys CLE credits.

Attorneys seeking NY CLE credit who have been admitted to the New York State Bar for two years or less must attend the live seminar for skills or ethics credit, a fully interactive videoconference, or simultaneous transmission with synchronous interactivity. Diversity, Inclusion and Elimination of Bias CLE credits are only available as non-transitional credits. For further information please see the NYCourts.gov page on CLE: http://ww2.nycourts.gov/attorneys/cle/index.shtml. 

Speaker

Mike Spiro1 Michael P. Spiro
Finn Dixon & Herling LLP, Wilton