IRC Section 409A: Federal tax regulations governing deferred compensation arrangements, crucial for structuring phantom equity payment terms and timing
IRC Section 83: Federal tax provisions regarding taxation of property transferred in exchange for services, relevant for determining tax treatment of phantom equity awards
Securities Acts (1933 & 1934): Federal securities laws that may apply if phantom equity is deemed a security, including registration requirements and anti-fraud provisions
State Blue Sky Laws: State-specific securities regulations that may require compliance depending on the structure of the phantom equity program
FLSA: Fair Labor Standards Act considerations for ensuring phantom equity payments don't violate minimum wage or overtime requirements
ERISA: Employee Retirement Income Security Act implications if the phantom equity plan qualifies as an employee benefit plan
State Corporate Laws: Corporate law requirements of the state where the company is incorporated, affecting corporate governance and authorization of phantom equity
State Contract Laws: State-specific contract law requirements governing formation, consideration, and enforcement of phantom equity agreements
Statute of Frauds: Legal doctrine requiring certain contracts to be in writing, applicable to phantom equity agreements as they typically extend beyond one year
Employment Tax Regulations: Federal and state tax regulations governing the withholding and payment of employment taxes on phantom equity payments
