In 2015 the construction industry faces the aftermath of the recent recession, during which many experienced construction professionals moved to other industries. As construction demand bounces back and increases its need for competent, long-term employees, both general contractors and subcontractors must find ways to attract and retain people to fill key executive-level positions.

One method for doing so is to introduce an incentive compensation plan, which can motivate employees to adopt ownership thinking, resulting in strategic actions and decision-making that lead to business growth. This is especially true for companies experiencing or preparing for a transition, which might include a sale or acquisition, organizational restructuring, or a shift from one generation to the next in a family-owned operation.

Many incentive plans are available, so owners should ask essential questions about each one before making a final decision. Here are a few of those:

1公司是否为适应此类计划而建立？

大多数激励计划只能由某些类型的公司使用。例如，有限责任公司或S公司可以使用现金奖金激励计划和股票赞赏权，但利润权益和资本利益只能由LLC使用。在线进行研究或与金融专业人员交谈可以帮助排除可能不合适的计划。但是，所有者应注意，在许多情况下，可以重新安排公司结构以适应某些计划。

2. Does the plan target the appropriate personnel?

不同的计划旨在使不同的群体受益。例如，股票期权和作为资本利益获得的选择是为执行团队成员的，而其他计划（例如Phantom Stock）旨在为执行团队加上高级管理层提供。由于不同的群体具有不同的兴趣和动机，因此所有者应确保他们选择的计划非常适合他们想要鼓励的人员。

3.该计划是否有助于所有权思维和协助保留？

一些计划旨在为所有权思维做出贡献和协助保留。因为他们授予参与者的未来公司收益，利润权益，资本利益，获取资本利息的期权和股票期权的份额，对于鼓励员工像所有者一样思考，并因此长期留在公司中特别有用。在使用激励计划时，应为所有者做好准备，以使重要人员在拥有公司拥有的价值之间进行艰难的权衡。

4. Does the plan tie actions to rewards?

A plan that truly prompts employees to think like owners is one that presents a clear relationship between their actions and eventual rewards. Some executives are surprised to recognize that a bonus plan doesn’t necessarily do so because rewards are presented after the desired outcomes have already been achieved. A good incentive plan is specific in the actions and goals it requires, such as generating a certain amount in sales or staying within budget. Some incentive plans, such as profit interests, capital interests, option to acquire a capital interest, and stock options, are geared more toward aligning behavior with company goals.

5. What cash flow implications does the plan carry?

一些计划，例如现金奖金激励计划，会对公司产生立即的现金流量影响，而具有影响力的其他计划（例如股票升值权和幻影股票）会延迟其影响。根据公司的财务状况和未来计划，这种考虑可能很重要。例如，一家债务低下的公司和许多尚未履行（并支付）的工作合同可能更愿意承诺未来的支出。

随着建筑行业的反弹，建筑公司所有者需要考虑如何在未来几年内竞争和发展。将员工留在关键位置是成功的主要要素，激励计划可以成为确保员工忠诚度和寿命的强大工具。有很多计划可供选择，选择合适的计划对于实现公司目标至关重要。

上面提到的五个问题以及许多其他问题应仔细考虑。业主应该对公司目标和研究激励计划有一个牢固的想法，以找到有助于满足其目标的计划。

Eric Stutz, CPA, is a tax partner at EKS&H LLLP in Denver.