After completing this course, the learner should be able to:
- Understand why equity compensation is used and the basic terms used when discussing equity compensation.
- Understand the characteristics of common types of equity compensation, including Nonqualified Stock Options, Incentive Stock Options, Employee Stock Purchase Plans, Restricted Stock Options, and Restricted Stock.
- Understand the taxation to the employee and to the employer for each type of equity compensation.
- Understand the tax consequences of the Section 83(b) election and understand how to properly make the Section 83(b) election.
- Understand the book and tax treatments of equity compensation.
Instructor bioSkye Moench holds a masters degree in tax accounting from Brigham Young University and worked for Ernst & Young Tax in Salt Lake City, Utah for five years before leaving to pursue professional triathlon. Skye now provides tax consulting and compliance services independently while traveling the world training and competing at the top level in long-course triathlon.
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823