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Partnership Equity Compensation

Copyright 2013 Practical Law Publishing Limited and Practical Law Company, Inc. All Rights is just one example of the many online resources Practical Law Company access this resource and others, visit Compensation IN THE Partnership CONTEXTThe principal types of Equity incentives available in the corporate context are also available for partnerships and include: Outright Equity grants (both restricted and unrestricted). , certain specific Equity Compensation tools, most notably incentive stock options, are reserved to corporate issuers. A particularly powerful Equity incentive, the profits interest, is solely the province of partnerships.

the entity level, and net income or loss is then allocated among the capital accounts of the partners according to the economic arrangement concerning the sharing of profits and losses. Distributions Distributions are payments made to partners out of their capital accounts (essentially a withdrawal of a partner's pass-through

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