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Compensatory Stock Options, RSUs, ESPP, 83b and 83i Elections
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2 CE Credits - 11:00 am - 1:00 pm MDT
Jane Ryder, EA, CPA
Learn the difference between ISO and NSO stock options, LLC equity benefits, RSUs-Restricted Stock Units, RSAs-Restricted Stock Awards, and ESPP-Employee Stock Purchase Plans. Gain confidence in determining if stock options are ISOs or NSOs and which tax treatment applies. Execute and advise clients on 83b Elections for restricted stock and restricted LLC equity benefits plus the new 83i Election. Tax planning for clients for timing exercise, sale, and AMT issues for benefits.
1) Understand the various employee stock benefits and their tax treatment.
2) Determine which stock options are ISOs or NSOs and what factors affect this determination.
3) Learn applicable reporting and basis considerations for each type of option or stock award
4) Evaluate 83b and 83i elections, tax treatment and pros & cons
5) Develop tax planning and other strategies to maximize benefits for clients.
Jane Ryder is an EA and CPA. She is a nationally recognized speaker on many accounting, tax and business compliance topics. She runs her CPA firm in San Diego, California and has been provide tax and accounting services since 1980.
IRS Approval: HGQT7-T-00185-26-O
