Withholding on Equity Awards: Mastering Complex New FASB ASC 718 Standard and IRS Requirements
Recording of a 110-minute CPE webinar with Q&A
This course will provide corporate tax professionals to U.S.-based multinational corporations that withhold on equity awards with a detailed, practical and thorough guide to answer questions regarding U.S. income tax withholding rules applicable to equity compensation and how FASB ASC 718 update impacts corporate tax management.
- IRS equity compensation withholding rules
- Types of wages
- Overview of supplemental wages
- Permissible withholding methods
- Supplemental wage thresholds (<$1M, >1M)
- Form W-4
- State tax considerations
- Payroll practicalities
- FASB ASC 718 and impact on tax withholding
- Methods of withholding on equity awards
- ASC718 requirements for net share settlement
- Withholding changes under Notice ASU 2016-09
- Non-US watchpoints
- Plan terms and grant documents
- Plan term amendments
- Withholding of shares and materiality threshholds
- NYSE and Nasdaq on plan amendments
- ISS on plan amendments
- Communication with broker/administrator and employees
The panel will review these and other key issues:
- What are the changes that impact corporate tax management due to FASB ASC 718?
- What are the detailed applicable withholding rules?
- Supplemental wages and withholding employment taxes
- What is the permissible method under IRS regs to withhold on supplemental wage exceeding $1 million?
- What are the two permissible methods to withhold for supplemental wages below $1 million?
National Association of Stock Plan Professionals
Ms. Baksa is a frequent speaker on equity compensation related topics, has authored numerous white papers and articles... | Read More
Ms. Baksa is a frequent speaker on equity compensation related topics, has authored numerous white papers and articles on stock compensation and has contributed chapters to four books on equity compensation. She is the author of the book Accounting for Equity Compensation, published by the National Center for Employee Ownership and a required text for the Certified Equity Professionals exam. She also serves as editor of The NASPP Advisor and co-editor of The Corporate Executive. She oversees all NASPP member programs and services, including the NASPP Annual Conference, online educational programs, webcasts on current developments, website content, surveys and research, regional chapters, and industry involvement.Close
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.Close