VC Law: Episode 38: Employee Equity Incentive Plans with Marc Fosse, Partner at Seyfarth Shaw LLP

Host Gary J. Ross speaks with Marc Fosse, partner in Seyfarth Shaw’s San Francisco office and a nationally recognized expert on executive compensation, about the landscape of employee equity compensation. Marc outlines the differences between stock options, restricted stock, phantom equity, and profits interests. Gary and Marc then discuss some of the tax and legal concepts relating to employee equity plans such as 83(b) elections, Alternative Minimum Tax (AMT), and 409A compliance. To close out the episode, Marc talks about common pitfalls when granting equity and offers practical guidance for early-stage companies on equity compensation.