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Forms of Equity Compensation for Employees and It's Tax Consequences

4.7 (152)

John Burgess

Shumaker, Loop & Kendrick, LLP

Monday, August 17, 2020 | 01:00 PM EDT

  • CPA
  • EA

1 Credit


Subject Area


Upcoming Webinars

Course Description

Public and private companies with stock, options, and restricted shares generally make equity-based, non-cash payments to employees and directors as part of their compensation. This free CPE webinar will discuss the most common forms of equity compensation that corporations and limited liability companies may offer to their employees.

Equity compensation is an effective vehicle to allow owners to align their interests with those of employees, and reward employees for increasing the value of the company. They are frequently useful for companies that are looking to undergo a sale or merger in the future, and in most cases, require little to no cash outlays when they are granted. These programs allow for a great deal of flexibility, but with that flexibility come questions and confusion about which types of programs are the best for a company to use because there are differences in each type of equity – some large, some small. 

This webinar provides an accounting resource for companies making equity-based payments and illustrates the financial statement impact of equity-based payments. The webinar will also cover some of the tax consequences that result from each type of equity compensation. The speaker of the program is is expert in advising clients on matters such as plan design, distribution policies, the structure and implementation of ESOP transactions, and administration matters. Active within the ESOP community, he frequently presents on ESOP issues at national and regional conferences.

Learning Objectives

  • To identify various types of equity compensation in corporations and LLCs
  • Identify the factors that companies and owners should consider when deciding what type of equity to offer
  • To recall different types of equity compensation and how they are different
  • To recall the advantages and disadvantages to each type of equity
  • To identify the basic tax consequences for each type of equity

Who Should Attend?

  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Accounts Director
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent
  • Tax Accountant (Industry)
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Pros
  • Young CPA


    [no_of_record] => 152
    [average] => 4.6776




just fine