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Profit Interest Plan

An equity-based compensation strategy option.

How a PIP solution can retain key talent.

A Profit Interest Plan (PIP) is an equity-based compensation LTIP strategy option for consideration. PIPs are designed similar to private equity incentive plans and are based on reaching company planned KPIs.

A PIP is typically used by partnerships and LLCs to grant employees a share of future profits and appreciation in company value without giving them ownership stake. A PIP does not provide recipients with rights to existing company value but instead, rewards for future growth.

Plan Design Options

Contribution Amount

  • Flat dollar amount, % of salary, bonus and/or total compensation.
  • Percentages can vary by years of service (YOS), company and/or individual
    performance (ROA, ROE, net income).
  • Percentage of EBITDA or increase in company value and stock appreciation rights (SARs)
  • Competitive LTIP plan recommended levels*
    - C-Suite: 60% – 80%
    - VPs: 35% – 55%
    - Directors: 25% – 45%

Payouts


  • Vesting may vary based on executive.
  • YOS and past YOS may be taken into consideration.
  • Class year vesting or account balance vesting.
  • Ability to control asset allocation of vested amounts.
  • Credit interest based on performance of institutional managers including company stock growth given.

Vesting and Earnings

  • Upon retirement age
  • Upon vesting
  • Upon achieving a certain number of YOS
  • Patial payouts upon vesting
  • Multiple payout paths available

Schedule a meeting to learn more about designing a PIP that assists in achieving an organization’s performance goals.