Understanding IRC Section 280G Calculations: Golden Parachute Payments and Tax Implications
Learn how IRC Section 280G calculations determine golden parachute payments, base amounts, excise taxes, and strategies to reduce exposure during M&A deals.
280G Calculations in Proxy Termination Tables: What Companies Should Know
A practical guide to Section 280G in proxy termination tables. Learn how companies model CI-related payouts, disclose risks, and improve transparency for investors.
Equity Acceleration and 280G: How to Model Awards Correctly
This article outlines how to identify those triggers, select the right valuation techniques, and prepare for the level of scrutiny auditors are increasingly applying to these instruments.
Understanding IRC Section 280G: Golden Parachute Tax Explained
This article outlines how to identify those triggers, select the right valuation techniques, and prepare for the level of scrutiny auditors are increasingly applying to these instruments.
Implementing Profits Interests Through an Aggregator: A Practical Guide for LLCs
Many LLCs want to offer employees the economic benefits of equity ownership without triggering the tax and administrative burdens of making them partners. This guide provides a practical roadmap for designing and implementing an Aggregator Entity structure (often called a Management Holding LLC), an approach that preserves W-2 employee status while aligning employees with company…
Equity Compensation Strategies: Navigating Equity Alternatives for LLC Employees
Attracting and retaining top talent isn’t just about salary,it’s about providing ownership-like opportunities that align employees with long-term company success. For LLCs, however, structuring equity-based incentives comes with unique hurdles compared to C- or S-corporations. Further complicating matters, issuing true ownership interests (such as Profits Interests) could convert employees into partners for tax purposes, and…
Dividend Adjustments in TSR Calculations
Total Shareholder Return (TSR) is a critical measure of corporate performance, combining stock price appreciation with the value of dividends received. Accurately incorporating dividends into TSR calculations is essential for ensuring a fair and reliable assessment of shareholder returns. The methodology used to adjust for dividends can impact TSR results, performance benchmarking, and auditability. The…
