Surgent's Max the Tax: Equity Compensation
Available Until
Self-study
1.00 Credits
Member Price $49.00
Non-Member Price $79.00
Overview
Liam, a public relations executive, needs expert advice regarding equity compensation options he has received. Liam researched key topics but needs the participant’s help to validate his findings. Then, participants will review various equity compensation scenarios and advise on the most appropriate tax planning strategies available (e.g., 83(b) election, etc.).
Highlights
- Stock grants, including Restricted Stock Awards (RSAs), Restricted Stock Units (RSUs), and Performance Share Units (PSUs)
- Stock options and rights, including Incentive Stock Options (ISOs), Non-Qualified Stock Options (NQSOs), Stock Appreciation Rights (SARs), and phantom awards
- Employee Stock Purchase Plans (ESPPs)
- Equity awards and partnerships / S corporations
Prerequisites
None
Designed For
Accounting professionals and anyone needing foundational information related to equity compensation
Objectives
- Understand the tax consequences of equity awards and compensation
- Distinguish between qualified and disqualified dispositions of Employee Stock Purchase Plans
- Determine when it is appropriate to make a §83(b) election
Preparation
None
Notice
This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by Surgent Professional Education. The course expires one year from the purchase date. Format = on demand webcast to view with the course materials.
Non-Member Price $79.00
Member Price $49.00