Stock Plan Fundamentals

An introduction to equity compensation plan administration, including general roles and responsibilities, an overview of corporate law and the industry regulators. The introduction is followed by a discussion of U.S. securities regulations governing equity compensation, including share registration and Section 16 requirements.

2 hours of continuing education for CEPs.
2.4 hours of continuing education credit for CPAs (live session only).

An overview of the U.S. tax rules and regulations as they apply to equity compensation, including discussion of taxation issues for incentive stock options, non-qualified stock options, restricted stock awards/units and employee stock purchase plans.

2 hours of continuing education for CEPs.
2.4 hours of continuing education credit for CPAs (live session only).

Cover the essentials of accounting treatment of equity compensation, including ASC 718, option valuation, earnings per share and other accounting topics that any new equity plan administrator should be familiar with.

2 hours of continuing education for CEPs.
2.4 hours of continuing education credit for CPAs (live session only).

Take direct focus on administrative matters related to restricted stock and unit awards and stock options. Topics include: grant practices, plan reserve management, exercise methods and procedures, vesting/release considerations, as well as employee education and inter-departmental communications.

2 hours of continuing education for CEPs.
2.4 hours of continuing education credit for CPAs (live session only).

Employee stock purchase plans are a unique form of equity compensation; administrative procedures and practices for these programs differ from other equity arrangements. The fifth webcast in our program focuses on how to administer an ESPP, particularly Section 423 plans.

2 hours of continuing education for CEPs.
2.4 hours of continuing education credit for CPAs (live session only).

Intro to issues that companies may encounter when offering equity globally, including securities laws, tax, accounting, data privacy and mobility considerations.

2 hours of continuing education for CEPs.
2.4 hours of continuing education credit for CPAs (live session only).

Certified Equity Professionals (CEPs) can earn continuing education credits for attendance at the live sessions and replays of session recordings that they did not attend live.

Maximum Credit: 12 hours (2 hours per session)

Additional Requirements: Attendees must keep their own records of their attendance, including the specific sessions they attended, so they can report this information to the CEP Institute when required.

Certified public accountants can earn continuing professional education (CPE) for attendance at the live sessions. Replays of session recordings are not eligible for CPE.

Maximum Credit: 14.4 CPE credits (2.4 credits per session)

Additional Requirements: You must answer all in-session polling questions to receive full credit and credit awarded will be based on your actual time in the session. Arriving late, leaving early, or failing to answer all polling questions will result in a reduction in credit earned.

Instructional Method: Group Internet Based

Program Level: Basic—this program is designed for individuals new to the topic or those with limited experience.

Pre-Requisites: None

Required Advance Preparation: None

Fields of Study Included in Program: Accounting, Business Law, Specialized Knowledge, and Taxes