Internal Revenue Code Section 409A: Regulates deferred compensation arrangements, including certain types of incentive plans, to ensure compliance with specific timing and distribution requirements

Internal Revenue Code Section 83: Governs the taxation of property transferred to employees in connection with the performance of services, including timing of taxation and valuation issues

Internal Revenue Code Section 162(m): Limits the tax deductibility of compensation paid to certain covered employees of public companies above $1 million

Securities Act of 1933: Regulates the offering and sale of securities, including equity-based incentives, requiring registration or qualification for an exemption

Securities Exchange Act of 1934: Governs ongoing reporting requirements and trading of securities, affecting equity-based incentive plans in public companies

SEC Rule 701: Provides an exemption from registration for private companies offering equity compensation to employees

Fair Labor Standards Act: Establishes standards for wage and hour requirements that may impact how incentives are structured and calculated

ERISA: Sets standards for employee benefit plans, potentially affecting certain types of incentive arrangements that qualify as employee benefit plans

Equal Employment Opportunity Laws: Ensures incentive plans are implemented in a non-discriminatory manner across protected classes

State Securities Laws: Known as 'Blue Sky Laws', these state-specific regulations govern the offering and sale of securities within each state

State Tax Laws: State-specific tax implications for incentive compensation, including income tax and capital gains considerations

State Employment Laws: State-specific requirements affecting employment relationships and compensation arrangements

State Contract Laws: General contract principles and state-specific requirements affecting the formation and enforcement of incentive agreements

Corporate Governance Requirements: Internal corporate requirements and procedures for implementing and administering incentive plans

Stock Exchange Rules: For publicly traded companies, specific requirements from stock exchanges regarding equity compensation and shareholder approval

ASC 718: Accounting Standards Codification guidance for share-based payment arrangements, affecting how incentives are recorded and reported financially