Compensatory Stock Options, RSUs, ESPP, 83b and 83i Elections
Date: Wednesday, October 8, 2025
Instructor: Jane Ryder
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This course discusses different tax treatment between ISO and NSO stock options, LLC equity benefits, RSUs-Restricted Stock Units, RSAs-Restricted Stock Awards, and ESPP-Employee Stock Purchase Plans. Gain confidence in determining if stock options are ISOs or NSOs and which tax treatment applies. Understand and advise clients on 83b Elections for restricted stock and restricted LLC equity benefits plus the new 83i Election. Tax planning for clients for timing exercise, sale, and AMT issues for benefits.
Topics Covered
- Stock options
- ESPP
- RSUs
- ISOs
- NSOs
- 83b elections
- 83i elections
- Stock benefits
- AMT
Learning Objectives
- Understand the various employee stock benefits and their tax treatment
- Determine which stock options are ISOs or NSOs and what factors affect this determination
- Determine which stock options are ISOs or NSOs and what factors affect this determination
- Evaluate 83b and 83i elections, tax treatment and pros & cons
- Develop tax planning and other strategies to maximize benefits for clients
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
