Stock Options in an Employee Stock Purchase Plan: Mastering the New IRS Regs

Meeting the Comprehensive Rules for Plan Qualification and Tax Treatment

Recording of a 110-minute CPE webinar/teleconference with Q&A


Conducted on Thursday, February 11, 2010
Recorded event now available


This CPE webinar will review and explain key terms of the new IRS regulations on employee stock purchase plans and related rules on incentive stock options, performance-based incentives, and parachute payments in M&A.

Description

In TD 9471, the IRS finalized comprehensive rules on plan qualification and income tax treatment for stock options granted in an employee stock purchase plan (ESPP) under Sect. 423 and on consistency with Sect. 422 rules on incentive stock option (ISO) plans. The new rules take effect Jan. 1, 2010.

Accounting advisors must become familiar with key areas such as covered staff and equal employee rights and the new illustrative examples provided by the IRS. Advisors must guide clients filing new stock option information returns required by the IRS under TD 9470.

Advisors working with corporate clients must ensure compliance with the latest ESPP rules in context with the IRS rules on ISOs, Sect. 162(m) deductions for performance-based incentives, and Sect. 280G penalties on excess golden parachute payments.

Listen as our panel of experienced advisors covers the key terms and implications of the comprehensive new ESPP rules.

Outline

  1. New IRS rules on stock options in employee stock purchase plans
    1. Guidance to comply with Sect. 423
    2. Comprehensive rules on options issued within an ESPP
    3. Update Sect. 423 rules to reflect new laws and to ensure consistency with Sect. 422
    4. New illustrative examples, clarifying principles and concepts
  2. New IRS rules on stock option information returns under Sect. 6039
    1. Filed following a stock transfer, in addition to giving an employee an information statement
    2. What information must be disclosed on the information returns
  3. Additional relevant code sections to the new rules
    1. Sect. 422 on incentive stock option plans
    2. Sect. 162(m) on deductions for performance-based incentives
    3. Sect. 280G penalties on excess executive parachute payments in M&A

Benefits

The panel will analyze these and other important subjects:

  • The new Sect. 423 rules: How a plan will meet the requirements for an employee stock purchase plan, and income tax treatment of options received under an ESPP.
  • Interrelationship with the Sect. 422 rules: How the new comprehensive regulations will be woven with the ISO standards.
  • The new information return requirement: What must be disclosed and when.
  • Relevant terms of Sect. 162(m) and Sect. 280G.

Faculty

Edward Burmeister, Partner, Global Equity Compensation and Executive Compensation Practice
Baker & McKenzie, San Francisco

He has helped more than 300 multi-national companies extend stock plans to employees outside the U.S., with a particular recent focus on tax recharge projects and the interplay between accounting, transfer pricing and tax deduction issues. He lectures frequently on international equity issues.

Mark Ritter, Atlanta Compensation and Benefits Practice Leader
Grant Thornton, Atlanta

He has 20 years of experience at Grant Thornton and a Big Four firm. He works with clients on all areas of employee benefits, particularly in self-funded welfare benefits plans, HIPAA and COBRA compliance and qualified retirement plans.

Ordering

Online Webinar

Includes audio streaming of full program plus handouts (available 24 hours after live seminar).

CPE: Self-study CPE is not offered on online webinars.

Online Seminar Audio $49.00
Available 24 hours after the live event

How does this work?


Recorded Event

Includes full event recording plus handouts (available after live seminar).

CPE: Self-study CPE is not offered on recorded events.

MP3 Download (Audio Only) $49.00
Available 24 hours after the live event

How does this work?

Webinar Download (Slide Presentation with Audio) $49.00
Available three business days after the live event

How does this work?

CD (Audio Only) $49.00 plus $9.45 S&H
Available ten business days after the live event

DVD (Slide Presentation with Audio) $49.00 plus $9.45 S&H
Available ten business days after the live event

Webinar/Teleconference

Strafford webinars/teleconferences offer several options for participation: online viewing of speaker-controlled PowerPoint presentations with audio via computer speakers or via phone; or audio only via telephone (download speaker handouts prior to the program).  Please note that our webinars do not feature videos of the presenters.

NASBA CPE Sponsor

National Registry of CPE Sponsors

Strafford 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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417 or by visiting www.nasba.org.

Program Materials

Requires Adobe Reader 8 or later. Download Acrobat FREE.

Program Materials

Requires Adobe Reader 8 or later. Download Acrobat FREE.

CPE Credit

Strafford is a NASBA CPE sponsor and our live seminars qualify for CPE credits. They offer you a high quality, cost effective, and convenient CPE option, with no lost travel time or expenses.

Customer Reviews

I loved the tools and handouts. Every CPE class should offer these kind of tools.

Jackie Meyer

Sample and Bailey

The information was covered in a concise manner without a lot of repetition.

Marilyn Ross

Atkinson & Co

Right on point … a great summary of what professionals are required to know.

George R. Paulick

Urish Popeck

Informative and timely.

Rick Rosell

Bennett Thrasher

Knowledgeable speakers with excellent presentation skills and materials.

Sarah C. Harlan

Sarah C. Harlan, CPA

Accounting Advisory Board

Bill Allen

Partner

Making Auditors Proficient

Stephen Bodine

Audit & Accounting Principal

LarsonAllen

Alicia Dias

Audit Manager

Brown/Armstrong

Richard H. Gesseck

Partner

UHY

Neil Goldenberg

Partner-In-Charge, Internal Audit & Risk Management

Eisner

Greg Goller

Partner-in-Charge, Non-Profit Tax Practice

Grant Thornton

Lynford Graham, CPA

Professor of Accounting

Bentley University

Joe Kristan

Shareholder

Roth & Co. CPAs

Carl Lacher

President

Lacher McDonald & Co.

Steven J. Luber

Senior Manager

PricewaterhouseCoopers

Gary O'Krent

Shareholder

Bluestein O'Krent & Bluestein

Curtis Reinhart

Partner

Ernst & Young

David Riley

Independent CPA and Consultant

Celia Roady

Tax Partner

Morgan Lewis

Charles (Chip) Schweiger

Audit Services Partner

Grant Thornton

Chris Stanz

Principal, Non-Profit and Government Practice

LarsonAllen

Alan Strand

Principal

Strand and Associates

Danielle Thompson

Director of Business Development

Insight Accounting Group