Taxation of Equity Compensation Essentials
Take your understanding and practice of equity compensation taxation to the next level with this in-depth, interactive how-to course on one our profession's trickiest domains. Build the know-how and confidence you need to successfully manage the taxation of your company’s equity awards as you walk through real-life scenarios, common challenges, complex regulations, international considerations, and more. You’ll also get the opportunity for live Q&A with expert faculty for guidance on issues you’re facing today.
Key topics to be explored include:
- Reporting and withholding requirements your company needs to follow for tax compliance
- How to navigate shortfalls, windfalls, the one-day deposit rule, life events, and other common challenges
- Best practices for managing state and global taxation and mobility
- And more!
Prerequisites
Attendees should already have a basic understanding of the characteristics of stock options, SARs, restricted stock/unit awards, and performance awards; how these arrangements are taxed in the United States; and the general procedures necessary to administer these programs. Individuals new to stock compensation may want to complete the NASPP's Stock Plan Fundamentals program before participating in this course.
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5 expert-led modules
On-demand to fit your schedule
Supplemental materials to further dive into topics
Q&A and case study interview
Quizzes to test your skills and apply your knowledge
Certificate awarded upon completion
On-Demand Learning Modules
Each module one hour
An introduction to tax reporting and withholding requirements for equity compensation. Get a comprehensive review of tax code sections related to equity compensation, such as §421, 422, 423, 83b, 6039, 409A, 162(m), and identify what your company’s obligations are.
Topics to be covered:
Introduction to tax reporting requirements
Basics of tax withholding and reporting requirements
Relevant tax code sections for equity compensation
Company obligations regarding taxes
1 hour of continuing education for CEPs.
1.2 hours of continuing education credit for CPAs (live session only).
Dive deeper into the nuances of tax withholding and discuss the challenges associated with tax reporting. Get valuable solutions to common tax reporting issues and the implications of DTA shortfalls and windfalls, with an overview of the one-day deposit rule for tax deposits over $100k.
Topics to be covered:
- In-depth discussion on tax withholding mechanics
- Challenges in tax reporting for equity compensation
- Solutions to common tax reporting issues
- DTA: Shortfalls and Windfalls
- Discussion on the one-day deposit rule for tax deposits over $100k
1 hour of continuing education for CEPs.
1.2 hours of continuing education credit for CPAs (live session only).
Explore the tax implications of life events on equity compensation, including how divorce, death, and retirement can impact equity awards and their associated tax obligations.
Topics to be covered:
Tax implications of divorce on equity compensation
Impact of death and associated tax obligations
Discussion on retirement and retirement eligibility
1 hour of continuing education for CEPs.
1.2 hours of continuing education credit for CPAs (live session only).
Delve into the taxation of equity awards across various US states and international jurisdictions, share best practices for managing global and state taxation, and discuss the challenges associated with global mobility.
Topics to be covered:
Overview of taxation for equity awards in various US states
Overview of taxation for equity awards in countries outside the US
Best practices for global and state taxation
Challenges and solutions for global mobility and taxation
1 hour of continuing education for CEPs.
1.2 hours of continuing education credit for CPAs (live session only).
Take advantage of a unique opportunity to learn from real world scenarios and engage in a Q&A session with industry experts on the taxation of equity compensation.
Topics to be covered:
- Case studies led by industry experts
- Q&A session with industry experts on taxation of equity compensation
1 hour of continuing education for CEPs.
1.2 hours of continuing education credit for CPAs (live session only).
Faculty
- Barbara Baksa, CEP, NDEF / Executive Director, National Association of Stock Plan Professionals
- Yvonne Brazil, CEP / Senior Director, Stock Administration, Okta, Inc
- Tara Hagen, CPA, FGE / Director, Global Tax Network
- Jason Mann, CEP / Director of Content, National Association of Stock Plan Professionals
- Angela Ng, CEP / Director of Stock Administration, GoodRx
- Rachel Simon, EA / Senior Manager, Global Tax Network
- Rachel Smith, Director of Total Rewards, TE Connectivity Corporation
Enrollment Rates
All registrations are non-refundable.
Continuing Education
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: 5 hours (1 hour 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: 6 CPE credits (1.2 credits per session)
Additional Requirements: You must answer all in-session polling questions to receive full credit. 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: Intermediate—this program is designed for individuals with an existing foundation of knowledge on the taxation of equity compensation.
Pre-Requisites: Attendees should already have a basic understanding of the characteristics of stock options, SARs, restricted stock/unit awards, and performance awards; how these arrangements are taxed in the United States; and the general procedures necessary to administer these programs. Individuals new to stock compensation may want to complete the NASPP's Stock Plan Fundamentals program before participating in this course.
Required Advance Preparation: None
Fields of Study Included in Program: Management Services, Specialized Knowledge, and Taxation
Additional Information:
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 submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org. Email naspp@naspp.com to cancel your registration. All registrations are non-refundable and non-transferrable.
Please contact naspp@naspp.com with any comments and concerns about the course.