The Program

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.

Restricted stock is being discussed by many companies as a form of equity compensation. Knowledge of the differences among 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. In addition, restricted stock impacts a company’s financial statements through valuation, earnings per share, and dividends; transactions are reportable under Section 16 and must be reported accurately to avoid penalties and disclosures.

We use unique, yet proven, teaching methods for the Restricted Stock Essentials course. Extensive materials lay a foundation of the basic principles and concepts and then build on that foundation to introduce increasingly more complex regulatory and administrative nuances, exceptions, and varying interpretations. Seasoned professionals present the materials (including case studies), answer your questions and network along with the group. Attendees will acquire the knowledge necessary to analyze their own plans and determine where they fit into the standards and regulations.  
 

What We Cover:

• 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.

Who Should Attend

Both new and seasoned stock plan professionals can benefit from this program, including:

• Stock plan administrators and managers
• Newly-public company CFOs and those responsible for equity compensation plans and accounting
• CEP candidates and CEPs seeking continuing education credits
• Service providers including client relationship managers, customer service representatives, consultants, and those involved in software business requirements, development and testing

Key Seminar Benefits

In addition to substantive and practical instruction, program attendees will receive:

• Comprehensive program materials, including model forms, checklists and other useful information
• The opportunity to meet and work with seasoned professionals who will share practical and effective solutions to everyday issues
• Opportunities to network with fellow attendees, share experiences and learn how other companies handle common problems
• Plan-to-practice questionnaires to help you understand your company’s plan requirements and turn them into effective administrative practices once you are back in the office

Continuing Education credits are available to program attendees. The NASPP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Telephone: 615-880-4200. Web site: www.nasba.org.

Attendees who complete the program will be entitled to 8 CPE credits for Specialized Knowledge and Applications and 8 CEP continuing education credits.

About the NASPP

The National Association of Stock Plan Professionals is the premier professional association for individuals involved – directly or indirectly – in the design, implementation and administration of equity compensation plans and stock purchase plans. Our approximately 6,000 members are stock plan administrators, in-house securities and tax attorneys, accountants, HR professionals and compensation and benefits professionals as well as outside counsel, compensation consultants, software providers, brokers, third-party administrators, communications professionals and web-based services professionals.  Join the NASPP today or renew your membership.

Companies of any size—whether public or private, US-based or not—that are considering implementing a stock plan or that already have one in place are encouraged to explore the benefits of membership in the NASPP. Read our Eleven Good Reasons to join the NASPP today!