Following the bursting of the tech bubble in 2001, employee stock options waned. With a resurgence in technology and other business sectors, rewarding employees with company stock ownership has returned. This course will sort through the alphabet soup of options: NSOs, RSUs, ISOs, and ESPPs. The course will also discuss the different tax treatments for each. Participants will come away knowing how to properly report their client’s various transactions and how to advise them on tax-advantaged strategies. Other topics covered include IRC definitions of types of employee stock options, Section 83(b) election, when to apply AMT, traps involving Employee Stock Purchase Plans, and ISO strategies.
Compensatory Stock. Stock Option Reporting. An Opportunity to Plan. Other Special Circumstances.
CPAs, financial professionals, enrolled agents and attorneys.
Identify the different kinds of stock options. Identify when and how to use a Section 83(b) election. Understand the interplay of AMT and the Minimum Tax Credit for ISOs. Identify traps in selling ESPPs. List useful planning strategies to use when advising clients.
This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.
Karen Brosi, Karen Brosi EA CFP
Karen Brosi has been practicing in Palo Alto, California for over twenty years. She is a Certified Financial Planner professional and Enrolled to Practice before the Internal Revenue Service. A native Californian, Karen completed her undergraduate education at Cal Poly, San Luis Obispo, with a major in Mathematics. In the community, Karen is active in her local church and the Silicon Valley Kiwanis Club. She is a past-president of Golden Gate Chapter and past officer of the California Society of Enrolled Agents. Karen advises clients in individual tax and family wealth planning, specializing in complex tax strategies, securities and real estate transactions. A frequent lecturer, Karen speaks for various state and local tax professional organizations and nationally for AICPA, NAEA and Western CPE. She was named Outstanding Conference Instructor for 2011-12 by California CPA Education Foundation. Karen has written articles on a variety of tax and financial planning topics, and has been widely quoted in the print media, including Business Week. She and her teaching partner, Sharon Kreider, EA, CPA, present a renowned two-day comprehensive federal and California tax update.
Non-Member Price $225.00
Member Price $196.00