Transcription of Partnership Equity Compensation - fdh.com
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Partnership Equity Compensation - fdh.com
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. While a profits interest strongly resembles an option in economic effect, the superior tax characteristics of the profits interest make it the preferred Partnership Equity Compensation tool, largely rendering options on Partnership interests irrelevant.
Like corporate equity compensation, partnership equity compensation is largely (with certain exceptions) governed by the provisions of Section 83 of the Internal Revenue Code (IRC). However, in addition to these more familiar rules, partnership equity compensation is also subject to the complex overlay of Subchapter K of the IRC (IRC §§ 701-776).
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