About This Course
Issuing shares that are (nearly) tax-free is relatively simple when a small business or start-up first launches. When a shareholder or LLC member receives “sweat equity” or shares in exchange for labor, the tax and legal issues become a bit more complicated.
This entertaining, fast-paced CLE course will explain the issues of treating “sweat equity” workers as regular employees as opposed to independent contractors, as well as explain the use of restricted stock, options, warrants and other equity securities in these types of corporate arrangements.
The course will also address the use of profit interest in an LLC, when change in control or other triggering events determine compensation, the Section 83(b) election and the various issues involved when these “sweat equity” employees are not US citizens.
