Restricted Stock Essentials
Restricted stock is the hottest trend in stock compensation; are you prepared to administer
these plans? Find out everything you need to know, including key design,
regulatory, and administrative considerations for restricted stock plans, in the
NASPP’s newest online program, Restricted Stock Essentials! This four-part
online program is designed to assist companies in determining if restricted
stock should be part of their mix of stock compensation and in establishing
appropriate procedures and controls for plan administration.
Restricted Stock Essentials
Restricted stock is a general term that covers at least three types of grants: awards of
stock, restricted units, and purchases of stock. Each grant type has its own
unique design and regulatory complications. Even if you have been involved in
the industry for years, this program can help your understanding of the various
types of restricted stock and whether or not restricted stock would be a good
fit for your company.
Why this course is critical:
- Restricted stock is being discussed by many companies as a new
form of equity compensation.
- Knowledge of the differences between the types of restricted stock
and their impact on a company is important for anyone involved in the design or
administration of equity compensation plans.
- Restricted stock impacts a company’s financial statements through
valuation, earnings per share, and dividends.
- Restricted stock transactions are reportable under Section 16 and
must be reported timely to avoid penalties and disclosures.
How we present the course:
- Webcast sessions illustrate restricted stock concepts and best practices as they fit into the regulatory landscape.
- Extensive online materials provide in-depth coverage of course topics.
- Quizzes test understanding of the materials and assignment guides apply the new knowledge to your specific plans.
- Seasoned professionals answer your questions in the dedicated online Q&A forum.
What we cover:
Four webcasts cover the restricted stock essentials, including:
- Characteristics, requirements, and tax treatment of restricted stock awards, restricted stock units, and restricted stock purchase plans.
- Special tax law considerations, including Section 83(b) elections and Section 409A issues (including deferral elections).
- Critical considerations and best practices for tax withholding.
- Accounting treatment of restricted stock, including valuation and earnings per share.
- Securities law considerations, including registration requirements and Section 16 reporting.
- Case studies and best practices for accurate and efficient restricted stock plan administration.
Certificate of Completion presented to registrants who complete all sessions and request the certificate. Archives of webcasts are available for replay at any time. |
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Member Registration: $595
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Non-Member Registration: $995
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Restricted Stock Essentials webcast schedule
Webcast 1: What is Restricted Stock and Who Is Using It?
The first webcast in the series will provide an overview of the various types of equity compensation that fall under the heading of "restricted stock," including restricted stock awards/restricted stock shares, restricted stock units, and restricted stock purchase plans. The discussion will
cover the differences between the vehicles and will outline securities law issues surrounding the use of restricted stock. Also included will be a
discussion of why companies might choose to use this vehicle as part of their mix of equity compensation, highlighted by a case study from a company that
recently moved to restricted stock grants.
Webcast 2: Taxation and Accounting for Restricted Stock
The second session will focus on the taxation of restricted stock, awards, purchase plans and RSUs, (including Section 83(b) elections and gain deferral elections) and the accounting treatment for restricted stock, including valuation, accrual, and earnings per share implications.
Webcast 3: Plan Design and Implementation
The third webcast in the series will highlight plan design issues and how to begin using restricted stock. Topics to be covered include:
reviewing plan documents to determine if restricted stock grants are permissible, determining appropriate grant size, treatment of forfeited shares,
dividend tracking and international issues.
Webcast 4: Administering a Restricted Stock Plan
The fourth and final session will focus on administering a restricted stock plan, including emphasis on differences from administering option plans. An in-depth discussion of tax withholding issues and the release
of the restricted shares will be included. A portion of the final session will be devoted to a case study involving a company who uses restricted stock grants
as part of their equity compensation program.
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