Equity ownership can be a very enticing carrot to dangle in front of driven executives, 同时也是一种很好的方式来补偿那些想要参与其中的有才华的员工.“理解利用非现金形式的薪酬的税务影响是至关重要的，这样你和你的员工就可以对如何使用这种非传统的薪酬方式有适当的期望.
经常, 员工可能会陷入困境，他们有所得税的义务，但没有相应的现金来支付它. 适当的计划和对相关税法的工作理解可以帮助利用潜在的利润奖金.
Let’s explore some relevant concepts:
- §83 (b)的选举. 这是一种选择，在授予年度将非归属非现金补偿的价值纳入应纳税收入. 这些选举对早期初创公司的员工/承包商/董事会成员最有意义，因为他们获得的期权/股票几乎没有价值. 如果这次选举成功, 受让人按年度内给予他们的非现金补偿的价值(如有)支付普通所得税. If the shares or other securities granted vest and appreciate in value, 受让人可以将其视为资本收益性财产，并有可能节省一大笔税款.
- Incentive stock options (ISOs). Also called “statutory stock options,“这些期权授予符合美国国内税收法典中规定的一系列严格标准. They are generally required to be granted at the current value of the company’s stock, hence the “incentive” to work for stock appreciation. Exercising the option is generally not a taxable event, and assuming the requirements are met, the employee will pay tax at long-term capital gain rates when the shares are sold. 然而, 在给予股份的两年内和行使股份的一年内出售股份，将取消这种有利待遇.
- Employee Stock Purchase Plans (ESPPs). Similar in many ways to the ISO, ESPP是一种让员工通过免税的社会保险和医疗保险税来购买公司股票的方法. 一个ESPP可以是一个“合格的”计划，它必须通过类似于ISO的资格标准, or “non-qualified” and offered to a select few employees, in which case there is no tax deferral opportunity. 任何拥有公司5%以上股份的人通常都无法获得合格的计划, as well as most company executives. espp可以提供一个小的折扣，而且雇主在购买价格上也有一些灵活性. Assuming all relevant requirements are met, 员工可以在出售股票时获得长期资本利得(以及折价购买股票时的“普通”收入).
- Non-qualified stock options (太阳亮度). With reference to ISOs, these are any other type of stock option granted to a recipient. They are typically granted at less than fair market value, hence there is a “bargain element” for the recipient and a more immediate way to cash in. 但问题在于:NSO的行使是一个应税事件，而行使的讨价还价因素包含在受让人当年的总薪酬中.g. on a W-2 or Form 1099-MISC depending on how the worker is classified). The worker will likely need to set funds aside to help with paying the tax on exercise, 或如果可能的话, a “cashless” exercise may be in order. 这种情况发生在员工借入资金行使，并通过同时出售股票立即偿还贷款时.
- Restricted stock awards (RSAs). These are similar in many respects to the Non-qualified Stock Options. The income tax implications are nearly identical, i.e. when an award vests and is no longer restricted, 股票的公允价值必须包括在该雇员的年度应报告的薪酬中. The critical difference between an RSA and an NSO, however, is one of timing. A worker determines when they will exercise an NSO; an RSA merely follows a vesting schedule, at the end of which the shares are owned by the worker. 对于那些希望保留更多股权控制权的雇主来说，这可能是一个更有吸引力的选择.
- 幻影股票. 这是一种激励员工的策略，但实际上不放弃公司的任何股权. 它提供现金红利, 在某些情况下，相当于公司股票在特定时期内的增值, in other cases perhaps a bonus based on the value of “shares” granted. 例如，员工的年度奖金与1月1日之间股票价值的增长挂钩. 1到12月. 31 multiplied by the number of phantom “shares” owned. 私营公司通常会在影子股票计划中阐明估值公式, while publicly traded companies will reflect true market value. 税收是直截了当的，因为这只是一种现金奖金，与支付给员工的任何其他现金奖金相同. “幽灵股票”可以成为一种很好的激励工具，它可以让表现优异的员工在不影响公司治理的情况下，切实地分享公司福利.
- Stock appreciation rights (SARs). SARs几乎与幽灵股票相同，因为它们提供的奖金与股票价值的特定增长相等. 然而，非典型肺炎有时以股票的形式发行，在授予后可以行使. 他们经常被发放股票期权，以帮助抵消行使权的税收后果. 这种类型的特区被称为“串联特区”，可以帮助减轻非现金补偿造成的税收困难.
While only a brief introduction to complex forms of compensation, the foregoing list nevertheless reflects great opportunities to motivate your employees. 请注意，计划结构可能会受到《OG真人》(“ERISA”)规定的简单安排或不合格递延薪酬安排(税法第409A条)的复杂规则的影响。, 所以在实施任何计划之前，一定要咨询你的税务/合格的计划专家.
除了, 重要的是要注意哪些计划需要严格遵守一套法定标准(i.e. ISOs和ESPPs)，并可能在没有相应的现金支付税款的情况下触发应税事件(83(b), 太阳亮度, 和rsa). 然而, you choose to incentivize your employees, be sure they are educated about the tax consequences!
BeachFleischman PC有一个专家团队，随时准备帮助你确定适合你的正确计划, as well as providing education to your employees so that it works as intended!
