Two and twenty: Taxing partnership profits in private equity funds

V Fleischer - NYUL Rev., 2008 - HeinOnline
Private equity fund managers take a share of partnership profits as the equity portion of their
compensation. The industry standard package is" two and twenty." The" two" refers to an …

[图书][B] Application of operations research to funding decisions for treatments with rare disease

D Coyle, CM Bell, JTR Clarke, G Evans, A Gadhok… - 2013 - Springer
In this chapter, the focus is on the application of decision analytic tools to assist in
reimbursement decisions related to drugs for rare diseases. Focus is on the evaluative …

The Economics of Deal Risk: Allocating Risk through Mac Clauses in Business Combination

RT Miller - Wm. & Mary L. Rev., 2008 - HeinOnline
In any large corporate acquisition, there is an interim period between the time that the
parties enter into a merger agreement and the time the transaction is effected and the …

Controlling executive compensation through the tax code

GD Polsky - Wash. & Lee L. Rev., 2007 - HeinOnline
The topic of executive compensation has received a great deal of recent attention from the
news media, courts, and policymakers. Newspapers have reported on the seemingly …

Taxing Founders' Stock

V Fleischer - UCLA L. Rev., 2011 - HeinOnline
Founders of a start-up usually take common stock as a large portion of their compensation
for current and future labor efforts. By electing to pay a nominal amount of ordinary income …

Understanding Income Tax Deferral

DI Halperin, AC Warren Jr - Tax L. Rev., 2013 - HeinOnline
Our goal in this Article is to clarify the role of deferral in income taxation by introducing a
distinction between pure deferral and counterparty deferral. We begin by illustrating the …

The false promise of risk-reducing incentive pay: evidence from executive pensions and deferred compensation

KA Alces, BD Galle - J. Corp. L., 2012 - HeinOnline
The False Promise of Risk-Reducing Incentive Pay: Evidence from Executive Pensions and
Deferred Compensation Kelli A. Alces* Bri Page 1 The False Promise of Risk-Reducing Incentive …

Intrafirm monitoring of executive compensation

RJ Rhee - Vand. L. Rev., 2016 - HeinOnline
Employees are not capital investors in the corporation, and they certainly do not have the
level of standing that shareholders occupy in corporate law or governance. 1 Does this …

The Non-Sense Tax: A Reply to New Corporate Income Tax Advocacy

Y Brauner - Mich. St. L. Rev., 2008 - HeinOnline
THE NON-SENSE TAX: A REPLY TO NEW CORPORATE INCOME TAX ADVOCACY Page
1 THE NON-SENSE TAX: A REPLY TO NEW CORPORATE INCOME TAX ADVOCACY …

Incidence and accidents: Regulation of executive compensation through the tax code

JS Mullane - Lewis & Clark L. Rev., 2009 - HeinOnline
Many working Americans receive little more than a salary or hourly wage from their
employers. Furthermore, although more than half of the workforce is fortunate enough to …