Tax Consequences of Stock Options: ISOs, NSOs, ESPPs and RSUs
Exercise, Sale, Section 83(i) and AMT Considerations
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock at reduced prices and to share in the success and appreciation of the company. Since the type of incentive offered determines when, how and whether stock is taxed, either along the way or at sale, it is crucial that a tax practitioner understand the differences between these types of plans. The panel will explain how and when each type is taxed, the best tax strategies for each award type, and the new 83(i) election.
Outline
- Incentive stock options
- Non-qualified stock options
- ESPPs, qualified and non
- RSUs
- Other stock plans
- Section 83(i) election
Benefits
The panel will review these and other important issues:
- Recognizing ISOs, NSOs, ESPPs and RSUs
- Discerning taxation timing and rate differences between the most common stock plans
- What documentation is needed to properly report stock transactions
- Explain how and when taxpayers can garner benefits of the new 83(i) election
Faculty
Shawn E. Lampron
Partner
Fenwick & West
Ms. Lampron focuses her practice on executive compensation and employee benefits for emerging growth businesses, public... | Read More
Ms. Lampron focuses her practice on executive compensation and employee benefits for emerging growth businesses, public companies, and venture and institutional investors. She works with clients to structure compensation and benefit programs covering the full spectrum of equity and cash compensation arrangements, including all types of employee stock options, restricted stock, employee stock plans, employment agreements, deferred compensation, and other fringe benefit arrangements. Ms. Lampron was most recently part of the team that represented Fitbit in its $732 million IPO in June 2015.
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Marlene Zobayan
Partner
Rutlen Associates
Ms. Zobayan has over twenty years of international tax and benefits experience, including global equity plans,... | Read More
Ms. Zobayan has over twenty years of international tax and benefits experience, including global equity plans, mobile employee taxation, global compensation and benefits. She provides a range of services to her clients, including global equity plan design, tax reviews and tax optimization, assistance with local approvals and filings, communications, and designing administrative processes. She is a regular speaker and author on global stock plan and rewards issues. Prior to joining Rutlen Associates, she was the practice leader on the West Coast for Deloitte Tax's Global Rewards group and managed their news alerts for global equity plan changes.
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CPE credit is not available on downloads.
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