Management incentive units (MIUs) are a form of equity compensation issued by private companies to employees, management, directors, consultants or investors and can take such forms as restricted stock units, profits interests ,or profit-sharing units. MIUs have become increasingly popular in recent years due to more companies selecting to be structured as LLCs. Experts Patrick Guthrie, Stephanie Johnson, and Amanda Lessiohadi discuss management incentive units and help participants identify common issues and features to be aware of when valuing management incentive units.