Compensatory Interests and Other Arrangements Including Options and Phantom Equity

Pillsbury partner Julie Divola will be speaking at the 2018 Tax Planning for Domestic & Foreign Partnerships on the use of partnership equity for compensation, such as profit interests and capital interests, options, warrants, and equity appreciation rights, restricted versus unrestricted; the extent to which Section 83 applies, proposed regulations dealing with service partners, and possible “carried interest” legislation, management fee waivers Sections 409A and 457A and the impact of tax reform.