Using equity to compensate employees in the form of restricted stock, stock options, and synthetic stock arrangements is on the rise in recent years. These compensation tools are a common way to align the interests of employees and shareholders.
This course explains the different types of equity compensation arrangements and addresses their taxation to employees and deductibility to employers. It also covers the potential application of rules denying compensation deductions or applying penalty taxes. Finally, it covers factors to consider in efficient tax planning for equity compensation arrangements.
Who Should AttendTax practitioners at all levels who advise on the taxation of equity compensation.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program PrerequisitesBasic understanding of taxation of equity compensation.