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Employee Stock Plans: RSU, ESPP, ISO, NQSO

  • AFSP
  • CPA (US)
  • CFA
  • EA
  • Tax Preparer
  • CPA/PFS

Published: November, 2021

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  • Course Description
  • Course Qualification
  • Presenter
  • Faq

Course Description

Overview

  • Restricted stock units
    3 mins
  • Capital gains tax rates
    6 mins
  • Employee stock purchase plans
    24 mins
  • Incentive stock options
    36 mins
  • Nonqualified stock options
    59 mins
  • Employee stock tax planning
    88 mins

Course Description

Equity compensation comes in many forms, and offerings can differ not only from company to company but also from employee to employee.

The terminology that surrounds these plans is unique. Necessary chronological terms include dates of the grant, vesting, exercise, and sale. Depending on the type of plan, the transfer may be taxed at any of these dates and may be subject to tax at ordinary income, capital gains, AMT rates, or a combination of the three.

Your clients might have the opportunity to invest in their employer stock through Employee Stock Purchase Plans (ESPP), Restricted Stock Units (RSUs), and Stock Options (ISO & NQSO).   In this CE course the speaker Larry Pon will walk through these different types of plans and their various tax consequences

In this CPE course we will review the type of stock plan that has tax incentives to hold vs. no tax incentives to hold.  Your clients hear all kinds of myths related to stock options and we will dispel them.

In this CE webinar we will also review opportunities where your client can sell up to $10 million of stock with NO capital gain.  However, we need to give our clients the right advice to be able to take advantage of this.  One wrong choice can cause a tax-free transaction to be fully taxable! 

Major topics covered in this online CPE webinar:

  • Restricted Stock Units
  • Employee Stock Purchase Plans
  • Incentive Stock Options
  • Non qualified Stock Options
  • QSBS –1202 stock

Click to access CE courses on Latest tax Updates

Learning Objectives

  • To identify the different kinds of stock options
  • To identify when and how to use a Section 83(b) election
  • To describe the interplay of AMT and the Minimum Tax Credit for ISOs
  • To identify traps in selling ESPPs
  • To list useful planning strategies to use when advising clients to dispel AMT myths
  • To discuss possible changes under pending legislation

Recommended For

  • This IRS approved CE course is recommended for EAs, AFSPs, Tax Preparers, Tax Attorneys, and Other Professionals advising their clients over stock options investment and tax planning matters.
  • This CPE course for CPAs is also useful for CFAs, PFS, and Other Financial Planning Professionals interested in learning about stock options investing.

Who Should Attend?

  • Annual Filing Season Program
  • Bookkeepers & Accountants & Tax Preparers
  • California Registered Tax Professional
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 2 CE Credit of Taxes for Tax Professionals
  • 2 CPD Credit of Fundamental Financial Planning Concepts for Personal Financial Specialist (PFS)
  • 2 CE Credit of Taxes for Enrolled Agents (EA)
  • 2 PL Credit for Chartered Financial Analyst (CFA)
  • 2 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 2 CE Credit of Federal Tax Related Matters for California Registered Tax Preparers(CRTP)
  • 2 CE Credit of Taxes for Annual Filing Season Program (AFSP)

Presenter

About Presenter

Lawrence Pon is a Certified Public Accountant, Personal Financial Specialist, Certified Financial Planner, Enrolled Agent, United States Tax Court Practitioner, and Accredited Estate Planner in Redwood Shores, CA 

Mr. Pon has been in tax practice since 1986 and speaks regularly to tax professionals and financial advisors on the latest tax planning and preparation topics.  

Mr. Pon enjoys helping his clients reach their financial goals through comprehensive tax planning and financial planning. 

Mr. Pon received his BS in Business Administration (Accounting & Finance) from UC Berkeley and MS in Taxation from Golden Gate University in San Francisco. 


About Company

Pon & Associates

www.larryponcpa.com/

We believe in the value of relationships. We view every client relationship like a partnership, and truly believe that our success is a result of your success. We are committed to providing close, personal attention to our clients. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

We provide a variety of services including:

  • Income Tax Preparation for all types of businesses, individuals, trusts, and estates.
  • IRS and State Audit Representation
  • Financial Planning
  • Estate Planning and Preparation
  • Business startup services including Business Planning
  • Tax Planning and Consulting
  • Charitable Planning

Our continual investment of time and resources in professional continuing education, state-of-the-art computer technology and extensive business relationships is indicative of our commitment to excellence.

Faq

FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
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  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.

Ratings and Review

4.4

29 Ratings

Excellent

17

Very Good

10

Average

1

Poor

1

Terrible

0

JB

Jacquelyn Brennan, EA

Dec 13th, 2021

Very good presenter on a subject I had little knowledge on. It provided some background so I have a better understanding of these kind of stock options. I rarely, if ever, deal with the types of clients who have options to the extent the presenter does, but it still helped me to understand the basics.

AC

Alan Chan, CPA (US)

Dec 13th, 2021

Instructor mostly read from or paraphrased the presentation slides including the examples/calculations.