Courses

Surgent's Max the Tax: Equity Compensation - Download

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Member Price: $49.00 Non-Member Price: $64.00

Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
CPE Credits:: Taxes: 1.00
Fields of Study:: Taxes
Level:: Basic

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.).

Objective

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

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

Designed For

Accounting professionals and anyone needing foundational information related to equity compensation

Prerequisite

None

Advanced Preparation

None