Objective
- Understand and explain the taxation and reporting procedures for nonqualified deferred compensation (NQDC) arrangements
- Distinguish between incentive stock options (ISOs) and nonqualified stock options (NQSOs) in terms of taxation and reporting requirements
- Describe the tax treatment and reporting procedures for restricted stock awards
- Differentiate between the taxation and reporting requirements for stock appreciation rights (SARs) and stock options
- Discuss the taxation and reporting considerations for phantom stock plans
- Explain the tax benefits, reporting procedures, and participant eligibility for employee stock purchase plans (ESPPs)
- Understand the tax consequences and reporting requirements of stock bonus plans
- Outline the tax incentives, contribution limits, and reporting procedures for employee stock ownership plans (ESOPs)
- Interpret and analyze the tax forms and schedules used for reporting executive compensation
- Recognize and prevent common tax reporting errors associated with executive compensation plans
- Formulate strategies for stock sale reporting, estimated taxes, filing deadlines and extensions, and state taxation
Highlights
- Nonqualified deferred compensation (NQDC)
- Nonqualified stock options (NQSOs)
- Incentive stock options (ISOs)
- Restricted stock/restricted stock units (RSUs)
- Stock appreciation rights (SARs) and phantom stock
- Employee stock purchase plans (ESPPs)
- Applicable tax forms and schedules
- Stock sale reporting
- Estimated taxes
- Filing deadlines and extensions
- State taxation
Designed For
Accounting and finance professionals who advise clients or their own organizations on issues related to employer stock and executive compensationPrerequisite
NoneAdvanced Preparation
None