Book 7 Table of Contents

Below is the table of contents to book 7 of The Encyclopedia of Private Equity and Venture Capital. A star () denotes premium content available to encyclopedia subscribers only.

Employment and Compensation Issues: Management, VC's and Private Equity Investors

• Introduction To This Book

• 7.1: Employment and Compensation Issues
• 7.1.1: Compensation Generally
• 7.1.1.a: Securing the Key Employees
• 7.1.1.b: Commentary: Getting Creative with Executive Compensation
• 7.1.1.d: Section 409A of the Internal Revenue Code
• 7.1.1.e: IRS Provides Relief for Unintentional Operational Violations of Section 409A
• 7.1.1.f: A Correction Program for 409A Plan Documents
• 7.1.2.a: Restricted stock: The Tax Impact On Employers and Employees
• 7.1.2.c: Equity Compensation Plans for LLCs: Rev. Proc. 93-27 and Rev. Proc. 2001-43
• 7.1.3: Use Of Preferred Stock To Shelter The Disproportionately Low Price To The Sweat Equity
• 7.1.5: Stock Options
• 7.1.5.a.i: Stock Options and Their Effect on Capital Structure
• 7.1.5.b: Cashless Exercise to Avoid the Holding Period on Warrant Exercise
• 7.1.6: Incentive Stock Options
• 7.1.7: Nonqualified Stock Options
• 7.1.7.a: Deep Discount NSOs … Now Subject of I.R.C. 409A Penalties
• 7.1.7.b: Short Term Deferral Rule; I.R.C. Section 409A
• 7.1.7.c: New Section 409A Guidance Alert
• 7.1.8.a: Section 409A: Interim Guidance and Proposed Regulations from the Treasury.
• 7.1.9: ISOs versus NSOs
• 7.1.9.a: Equity Compensation Structures for Venture-Backed Companies Post-Enron, Post-Market Bust
• 7.1.9.b: After a Down Round: Alternatives for Employee Incentive Plans
• 7.1.9.c: Restricted Stock or Options? Rethinking Equity Incentive Plans
• 7.1.10: Stock Appreciation Rights (SARs)
• 7.1.11: Accounting for Options
• 7.1.11.a: Stock Options Revisited: A Renewed Focus On Net Exercise Provisions
• 7.1.12: Convertible Debt Plans
• 7.1.14: Phantom Plans
• 7.1.15: Life Insurance (Split-Dollar)
• 7.1.15.a: Is Split Dollar Dead: What to Do With Existing Plans and Do New Split Dollar Plans Make Sense?
• 7.1.16: Simplified Employee Pension Plans
• 7.1.18: Deferred Compensation: Rabbi Trusts
• 7.1.19: The 'Golden Parachute' Rules
• 7.1.19.a: Misconceptions Regarding Golden Parachutes In An M&A setting: Who Really Gets The Soft Landing?
• 7.1.20: Nondeductibility of $1 Million Compensation; § 162(m)
• 7.1.20.a: Internal Revenue Service Position on Performance-Based Compensation Changes Effective in 2010
• 7.1.21: Parachutes and the ERISA Trap
• 7.1.22: SEC Disclosure Rules
• 7.1.23: '34 Act Section 16 - Impact on Options
• 7.1.24: Option Repricing and Reloads
• 7.1.25: SEC Issues Guidance on Implementation of New Accounting Rules for Stock Options
• 7.1.26: New Disclosures About Option Expensing
• 7.1.27: A Report on Another ERISA Reporting Issue for Private Equity and Other Investment Funds
• 7.2: Employment And Stock Purchase Agreement (Model)
• 7.2.2: Note on Severance
• 7.2.2.a: Separation and Release Agreement
• 7.2.3: Note on Constructive Discharge
• 7.2.5: Note on Recall of Unvested Equity
• 7.2.6: Note on Continuation of Employment After the Stated Term: Implied Renewal.
• 7.3: Confidentiality And Non-Competition Agreement (Model)
• 7.3.1: Note on Non-Compete
• 7.3.2: Employee NDA (Noncompetition, Confidentiality, Inventions)
• 7.3.3: Scientific Consultant--Pharmaceutical Company Consulting Agreement
• 7.3.4: Mutual Non-Disclosure Agreement (Model Form)
• 7.3.5: Protecting Your Confidential Business Information While the Noncompete Debate Continues
• 7.4: Stock Incentive Plan (Model)
• 7.4.2: Note on Merger Effects
• 7.4.3: Silence is Golden - Second Circuit Affirms No Duty to Disclose Merger Negotiations
• 7.5: Stock Option Award Agreement (Model)
• 7.5.1: Exhibit A - Exercise Notice
• 7.5.2: Exhibit B - Investment Representation Statement
• 7.9: Fair Credit Reporting Act
• 7.9.1: Fair Credit Reporting Act: Background Checks--Proceed With Caution (Testa, Hurwitz & Thibeault)
• 7.10: Vicarious Liability: Napster, Hummer Winblad and New-World Risks for VCs
• 7.11: Use an ESOP to Finance Your Next Deal
• 7.12: New 457A Tax Rules Overview- Nonqualified Deferred Compensation Plans
• 7.13: The Application of the Hart-Scott-Rodino Act to Officer and Director Equity Compensation

Premium Content Registration

Access to the premium content within the VC Encyclopedia can be gained by purchasing one of the following products:

• Encyclopedia of Private Equity & Venture Capital (Monthly Recurring Subscription) Cost: $59.00
• Single User - One Year of Complete Access (Best Value) Cost: $495.00