"Sweat Equity" in Small Businesses and Venture Startups: The Legal and Tax Issues

Accreditation Wreath Icon NH
New Hampshire selected on map

New Hampshire MCLE
Accreditation Info

New Hampshire attorneys must self-determine whether a program is eligible for credit and self-report their attendance. The United Institute for Continuing Legal Education believes that its courses meet the requirements of NH Supreme Court Rule 53 and qualify towards the annual NHMCLE requirement. To view our full accreditation details please .

All Courses Available iOS/Android Web

All Courses Available iOS/Android Web

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.

Decorative Arc

United Makes CLE Easy

A puzzle in a hand

One.

Select Course Package

  • Unlimited CLE

    Enables you to fulfill multiple CLE cycles with one purchase.

  • One-Stop Bundles

    Our most popular courses bundled to save you time and money.

  • Build-A-Bundle

    Select the courses that interest you most while taking advantage of our bundle discount.

A clipboard with a checklist

Two.

Immediate Access to CLE Courses

Courses are available immediately upon checkout. You will have 24/7 access to your purchased courses during the lifetime of your subscription.

Courses can be started, stopped, and paused at any time.

A certificate

Three.

Instantly Print Your Certificate

You can immediately print your CLE certificate upon completion of a course.

A copy of your certificate will remain in your account and will always be accessible to you.

Decorative Arc

Want Different Options?

For a custom suite of courses, our custom CLE option satisfies your CLE cycle requirements in one easy step.

Customize OptionsRight ArrowCustomize Options