Taxation of Employee Stock and Stock Options (Completed)

Date: Friday, September 23, 2022
Instructor: Jennifer Kowal
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

Using equity to compensate employees in the form of restricted stock, stock options, and synthetic stock arrangements is on the rise in recent years. These compensation tools are a common way to align the interests of employees and shareholders.

This course explains the different types of equity compensation arrangements and addresses their taxation to employees and deductibility to employers. It also covers the potential application of rules denying compensation deductions or applying penalty taxes. Finally, it covers factors to consider in efficient tax planning for equity compensation arrangements.

Who Should Attend
Tax practitioners at all levels who advise on the taxation of equity compensation.

Topics Covered

  • Taxation of employee stock options
  • Taxation of restricted stock
  • Section 83 and Section 83(b) elections
  • Section 409A's penalty provisions affecting stock options

Learning Objectives

  • Identify and distinguish between different types of equity compensation
  • Explain the tax treatment of various types of employee restricted stock, stock options and other equity arrangements
  • Recognize the application of relevant I.R.C. sections, including section 83 and section 409A


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of taxation of equity compensation.

Advance Preparation

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