Equity Compensation - Stock Options Pt. 1 (Completed)

This course provides a comprehensive overview of stock options, focusing on the fundamental concepts, types, taxation, and planning strategies. Participants will learn to define stock options and associated terminology while understanding the basic mechanics of how they work. The course will explore the characteristics and functioning of both nonqualified stock options (NQSOs) and incentive stock options (ISOs), analyzing the tax consequences for employees and employers. Participants will learn to differentiate between NQSOs and ISOs and examine the tax advantages and complexities of each type. Throughout the course, participants will identify and address common challenges and considerations in stock option planning. They will develop strategies to optimize stock option benefits for clients based on their unique financial situations and goals. By the end of the course, participants will have a solid foundation in stock option fundamentals and be well-equipped to advise clients on effective stock option planning strategies.

Who Should Attend
Financial/tax professionals working with executive clientele

Topics Covered

• Stock option fundamentals and terminology
• Mechanics of stock options
• Nonqualified stock options (NQSOs)
• Taxation of NQSOs for employees and employers
• Incentive stock options (ISOs)
• Comparison of ISOs and NQSOs
• Tax advantages and complexities of ISOs
• Common challenges in stock option planning
• Strategies for optimizing stock option benefits

Learning Objectives

• Define stock options and associated terminology
• Explain the basic mechanics of stock options
• Describe the characteristics and functioning of NQSOs
• Analyze the tax consequences of NQSOs for employees and employers
• Differentiate between ISOs and NQSOs
• Examine the tax advantages and complexities of ISOs
• Identify and address common challenges and considerations in stock option planning
• Develop strategies to optimize stock option benefits for clients

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Finance (1 hour)

Program Prerequisites
None

Advance Preparation
None