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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.

basis of the assets of the partnership on a tax advantaged basis (potentially generating a higher purchase price). As partnership entities have become more popular, there partnerships. The use of equity as a compensation tool in the partnership context implicates many legal disciplines, including: Tax law. State statutory law. Securities law.

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