Sources and Suggested Readings

I recommend Dwight Drake’s book Business Planning: Closely Held Enterprises as Professor Drake covers more than what I cover here, including the use of insurance and trusts.

Cisco Palao-Ricketts, Stock option grant checklist for startups, DLA Piper.

Noel P. Brock, Treating partners as employees: Risks to consider, Journal of Accountancy.

Dana S. Fried, Always Consider the Tax Aspects of Employer-Employee Loans, CohnReznick.

Sample Stock Option Plan, Jackson Walker L.L.P.

26 U.S.C. § 707.

26 U.S.C. § 162.

26 U.S.C. § 263.

26 U.S.C. § 125.

26 U.S.C. § 83.

26 U.S.C. § 421–422.