Equity for Management 2 ed. - Research Compensation

researchcompensation.com

EQUITY FOR MANAGEMENT Tax-efficient planning for stock and stock-dependent interests I. INCENTIVES AND INVESTMENTS The Agreement — The Offer — The Benefit — Benefits Outside Section 7 — Benefit Upon Conversion — Benefit From Trust — Benefit Upon Death — Bonus Or Restricted Shares — Benefit Deferral (CCPC) — Benefit Outside Employment — Benefit Deduction — Prescribed Shares — Election By Employer To Forego Deduction — Deferred Compensation — DSU — Share-Based Dividend Equivalents — RSU — Supplementary Pension — Other Deferrals — Non-Resident Benefit — US Treaty Benefit — Withholding And Reporting II. REORGANIZATION AND MONETIZATION Family Option Transfers — Holdco Option Transfers — CCPC Share Dispositions — Paid-Up Capital — Selling Deferred Shares — Drawing Liquidity — Price Changes — Prescribed Share (PS) Acquisitions — PS Swaps — PS Agreements — Repricing Amendments — Gift Of Securities — Non-Qualified Securities (NQS) — NQS Awards — NQS Vesting Changes — Ordering NQS — NQS Deduction — Option Changes — Option Surrenders — Rights Ceasing To Be Exercisable — Option Exchanges — Deferred Share Exchanges — Settling DSUs — Unit Exchanges — Emigration And Immigration — Expensing — Option Expenditures — Share Expenditures — Capital Expenditures — Option Settlement Costs — Recharging