Many early-stage companies give employees, consultants, advisors, board members and other service providers (referred to as “service providers”) an opportunity to own a stake in the company through the grant of compensatory...more
Private company clients frequently ask us about granting compensatory stock options to their founders, employees and other service providers, including board members, consultants and advisors. Options and other equity awards...more
9/12/2024
/ Board Members ,
Business Development ,
Compensation & Benefits ,
Early Stage Companies ,
Entrepreneurs ,
Fair Market Value ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Shareholders ,
Startups ,
Stock Options ,
Stocks ,
Valuation ,
Venture Capital
IRS guidance on new law permitting income tax deferral for private company equity compensation awards provides clarity by introducing more rules.
The Section 83(i) deferral opportunity is only available for awards granted...more
4/16/2019
/ Corporate Governance ,
Equity Compensation ,
Internal Revenue Code (IRC) ,
IRS ,
Opt-Outs ,
Privately Held Corporations ,
Restricted Stocks ,
Stock Options ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Withholding Tax