Partnership and LLC Equity Compensation

Richard L. Lieberman | Dykema

Richard is a senior counsel in the Chicago office of Dykema and a member of the Firm’s Tax Practice Group and Dental Service Organizations Group. With more than 35 years of broad transactional and structuring experience, Mr. Lieberman concentrates his practice on the use of corporations, partnerships, and limited liability companies in domestic and cross-border acquisitions, restructurings, mergers and financing transactions.

He also advises Dykema’s clients on tax issues related to executive compensation arrangements, including designing and advising on the implementation of executive, equity, and deferred compensation programs.

Mr. Lieberman has substantial experience in the formation of joint ventures and acquisitions and dispositions of businesses and interests in joint ventures, including representing Dental Service Organizations in the design and implementation of tax-efficient structures and transactions. He also represents not-for-profit organizations in obtaining and retaining exemption from federal, state and local taxes, avoiding unrelated business income tax, and addressing private inurement and intermediate sanctions issues. He has long-represented both businesses and individuals before the Internal Revenue Service and state Departments of Revenue.

Richard is one of the senior Dykema attorneys leading the firm’s initiative in the Qualified Opportunity Zone space. He is experienced in the organization and implementation of Qualified Opportunity Funds and regularly designs investment vehicles intended to capture Qualified Opportunity Zone benefits for investors.

Mr. Lieberman has been recognized as a “Leading Individual” by the International Tax Review in its World Tax Edition, was formerly an adjunct professor at IIT/Chicago-Kent College of Law and is an Expert Author for the Employee Benefits & Executive Compensation series of Lexis Practice Advisor® as well as a participant on Law360’s Tax Authority Federal Advisory Board.

Scott R. Kocienski | Dykema

Scott is a member of the Taxation and Estates group in Dykema’s Bloomfield Hills office. Mr. Kocienski is experienced in corporate, partnership, mergers, and acquisitions tax matters, entity structuring, fund formation, tax credit planning, income tax planning, business succession, and estate planning.

Mr. Kocienski also has experience advising clients on multistate tax planning, audits, dispute resolution, appeals, and litigation.

I. Whether ISOs or NQSOs are a better choice | 2:00-2:20
II. Deciding when to exercise a stock option | 2:20-2:40
III. The different types of equity compensation and key traps to avoid when designing an equity compensation program | 2:40-3:00