Employee Stock Options: Tackling Complex Tax, Accounting, and Valuation Challenges
Navigating IRC Section 409A, FASB Requirements, and the AICPA's Practice Guide to the Valuation of Options
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will give tax advisers, corporate tax professionals, auditors, and valuation professionals a detailed review of the IRS rules and financial accounting standards that impact the reporting, issuance, and receipt of employee stock options. The panel will discuss qualified vs. nonqualified options, valuation, share-based payments, and other recent updates.
Outline
- Overview of authoritative guidance: IRC 409A and ASC 718
- Valuation methods
- Reporting: tax and accounting standards
- Recent developments
Benefits
The panel will explore these and other relevant issues:
- Qualified (incentive stock options) vs. nonqualified options
- Tax and financial statement treatment of options
- Valuation methods
- Required reporting and disclosures
- Recent controversies
Faculty
James A. Guadiana
Partner
Barton
Mr. Guadiana focuses his practice on the tax aspects of domestic and international transactions and investments. He... | Read More
Mr. Guadiana focuses his practice on the tax aspects of domestic and international transactions and investments. He serves as adviser to public and privately-held multinational companies and investment firms with regard to their operations and investments in the U.S. and internationallys. Mr. Guadiana is respected for his ability to identify and resolve unique and complex tax issues in domestic and cross-border investments in a myriad of fields. He also has represented clients before U.S. tax agencies and U.S. tax courts.
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Justin Kuczmarski, MBA, CPA, CVA, ABV
President
NAV Valuation & Advisory
Mr. Kuczmarski is a valuation and corporate advisory expert with a 20+ year specialization in the investment management... | Read More
Mr. Kuczmarski is a valuation and corporate advisory expert with a 20+ year specialization in the investment management industry, working with tens of private equity and private credit firms, venture capital firms, and real estate managers annually across valuations, M&A, and fund restructurings. He also specializes in expert litigation support for shareholder disputes, particularly credit managers and structured finance litigation. Prior to founding NAV, Mr. Kuczmarski served as an NYC Practice Leader in Financial Advisory Services for a top 10 accounting and advisory firm. He also has senior M&A investment banking experience as a Valuation Practice Leader for a leading M&A boutique bank. Mr. Kuczmarski received a B.A. in Politics from Princeton University and a dual MBA in both Finance and Professional Accountancy from Fordham University's Gabelli Graduate School of Business.
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