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Equity Compensation and the US Tax Consequences
Frank, Mary Margaret; Lynch, Luann J. Technical Note C-2385 / Published August 17, 2018 / 13 pages.
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Product Overview

This technical note explores the many different forms of equity compensation. Equity compensation, defined as compensation that provides for the delivery of equity securities, aligns employees' incentives with shareholder value driven by a company's stock price. Equity compensation is used extensively to attract and retain key employees. However, the types of equity compensation differ in their effects on incentives, dilution, net income, corporate cash flow, and income taxes.


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  • Overview

    This technical note explores the many different forms of equity compensation. Equity compensation, defined as compensation that provides for the delivery of equity securities, aligns employees' incentives with shareholder value driven by a company's stock price. Equity compensation is used extensively to attract and retain key employees. However, the types of equity compensation differ in their effects on incentives, dilution, net income, corporate cash flow, and income taxes.

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