Partner Doreen Lilienfeld (New York-Compensation, Governance & ERISA) spokeat the ABA Joint Committee on Employee Benefits webinar titled “Equity Compensation and Executive Compensation Issues for Partners and Other Privately Held Businesses,” took place on July 25 from 1:00 pm – 2:30 pm ET.

This program examined equity compensation issues for employees of partnerships and corporations. The panel discussed using profits or capital interests in partnerships as compensation and structures to allow individuals to remain employees with holding partnership interest, a comparison with stock options or other stock-based compensation in corporate entities, and tax and benefits issues. An update on 409A and its application to tax-exempt entities was also be provided.