Surgent's Max the Tax: Equity Compensation

Overview

Liam, a public relations executive, needs expert advice regarding equity compensation options he has received. Liam researched key topics but needs the participant’s help to validate his findings. Then, participants will review various equity compensation scenarios and advise on the most appropriate tax planning strategies available (e.g., 83(b) election, etc.).

Highlights

• Stock grants, including Restricted Stock Awards (RSAs), Restricted Stock Units (RSUs), and Performance Share Units (PSUs)              
• Stock options and rights, including Incentive Stock Options (ISOs), Non-Qualified Stock Options (NQSOs), Stock Appreciation Rights (SARs), and phantom awards
• Employee Stock Purchase Plans (ESPPs)
• Equity awards and partnerships / S corporations

Prerequisites

None

Designed For

Accounting professionals and anyone needing foundational information related to equity compensation

Objectives

• Understand the tax consequences of equity awards and compensation
• Distinguish between qualified and disqualified dispositions of Employee Stock Purchase Plans
• Determine when it is appropriate to make a §83(b) election

Preparation

None