Partnership and Profits Interests: Tax-Efficient Incentives for Key Employees
                        
                        
                                Original Program Date :
                                
                                
                        
                        
                            Length: 53:20
                    
Too often, small businesses assume stock options are the only way to reward and retain top talent and key employees. But for companies taxed as partnerships or LLCs, profits interests can be a more flexible, tax-efficient alternative. Properly structured, profits interests align employee performance with company growth while protecting existing owners’ equity.
Josh Lowenthal is a business and tax attorney based in Tuscaloosa, Alabama, who helps entrepreneurs, small business owners, and acquisition entrepreneurs. Drawing on experience in complex mergers and acquisitions, tax structuring, and business law, Josh advises clients through every stage of growth, from formation and capital structuring to due diligence, negotiations, and strategic exits. He is known for translating highly technical frameworks like QSBS eligibility, 338(h)(10) elections, and partnership allocations into practical strategies that create long-term value. As both a trusted advisor and a business owner himself, Josh integrates legal precision with entrepreneurial vision, providing his clients not just with transactional support but with a roadmap to sustainable wealth and legacy creation.