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