Category Archives: Business Entities

The Unbearable Lightness (of Being an LLC)

I had a client press me recently about converting from an LLC (taxed as a partnership) to a corporation.  The client had been considering raising money from angels and wanted to grant traditional corporate-style stock option to employees. I suggested … Continue reading

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Going, Going, Gone: Qualified Small Business Stock

You may or may not be aware of this, but come December 31, 2013, one of the most exciting tax incentives for investing in startups is going to expire.  What am I talking about?  The 100% exclusion from tax for … Continue reading

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LLC Compensatory Equity Awards – Complex and Difficult

By Joe Wallin and Dan Wright of Clark Nuber Question Is it more complex to make a compensatory equity grant from an LLC (taxed as a partnership) than from a corporation? Answer Yes Granting service providers an equity interest in … Continue reading

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