Equity Plans — Insights — Cohen & Buckmann, P.C.

Profits Interests 101: Part II – Seven Key Questions Executives Should Ask About Profits Interests

Part II of our introduction to profits interests (carried interests): How to scrutinize profits interests as part of an employment offer?

Compensation/Employment, Equity PlansZahava BlumenthalJuly 29, 2022

Profits Interests 101: Part I – A Crash Course in Profits Interests

Part I of a two part series introduces profits interests - a compensation structure that comes with special tax advantages, but also pitfalls.

Compensation/Employment, Equity PlansZahava BlumenthalJuly 27, 2022

When are RSUs Deferred Compensation?

For RSUs: To Comply or Not to Comply (with Section 409A). That is the question.

Deferred Compensation, Compensation/Employment, Equity PlansSandra CohenJune 8, 2022

Carol Buckmann to Present on Strafford Webinar on Private Equity Compliance with ERISA

Carol Buckmann to present at Stafford live webinar, “Private Equity Compliance With ERISA: Fiduciary Duties in Managing ERISA Plan Assets on September 16, 2020.

Equity Plans, Fiduciary Advice, Firm News Carol BuckmannAugust 16, 2020ERISA, Fiduciary, compliance

Tax Topic: When are RSUs "Deferred Compensation" For FICA Purposes?

The latest article by Elizabeth Drigotas discusses the recent IRS GLAM on RSUs and FICA tax timing, and addresses the unnecessary questions that the IRS raised about when when RSUs are "deferred compensation."

Compensation/Employment, Equity PlansElizabeth DrigotasJuly 20, 2020