I’m under LOI for a business (s-corp) and have agreed I will provide equity to a few key employees (who happen to be children of the seller) without capital contribution from them. Their shares are to be same class and have the same rights as mine. How is this commonly structured to minimize the tax impact to them and the company? I can think of the following possible ways: 1.) Company issues shares to them 2.) I gift shares to them 3.) I loan them money to buy the shares and then each year I forgive an amount equal to the annual gift exclusion. Thoughts on the above structures (or others) from a tax perspective? I will speak with an accountant but wanted to seek the opinions of this community. Thank you!