Remuneration of key individuals
We have a great deal of experience in advising individuals on their participation in fund management and advisory structures, whether as employees, managers or partners.
Combining an in-depth knowledge of employment and incentive arrangements with the experience of our personal tax and trust lawyers, we are able to suggest and implement tax-efficient reward structures for equity participation and carried interest.
For US taxpayers, we create structures enabling participants to defer taxation of fund management and incentive fees, as well as aligning the incentives of fund managers with their employees.
Our client base includes employees and managers across Europe, North America and Asia. We also act for a wide variety of financial services businesses that want to create attractive reward structures to motivate and retain their partners or employees.
- Advising a leading hedge fund manager on the design and implementation of a tax-efficient share option scheme.
- Guiding the partners of a special purpose partnership on the tax and National Insurance consequences of receiving carried interest.
- Working with a UK-resident, non-UK domiciled US citizen on the best way to structure his carry using an offshore trust.