What is an 83(b) Election and when should I make one?

Section 83 of the Internal Revenue Code applies to various forms of deferred compensation, including equity compensation such as...

Unpaid Internships – Traps for the Unwary

Every summer, clients come to me asking for an agreement to use with their new interns. 

Sep 23 · 1 min read >

Equity Incentives for LLCs and Partnerships

I.  Introduction Limited Liability Companies and partnerships (both referred to here as “LLCs”) can issue 4 basic forms of equity...