Restricted Stock Essentials

 

Restricted stock is the hottest trend in stock compensation; are you prepared to administer these plans? Find out everything you need to know, including key design, regulatory, and administrative considerations for restricted stock plans, in the NASPP's online program, Restricted Stock Essentials! This four-part online program is designed to assist companies in determining the role restricted stock and units should have in their stock compensation program. The course provides the nuts-and-bolts guidance necessary to implement these plans and establish appropriate controls and procedures for day-to-day administration.

Why this education is critical:

  • Stock plan practices are under active scrutiny by the IRS, the SEC, shareholders, and other watch groups.
  • Equity compensation impacts a company's earnings per share and reported financials.
  • Transactions must be reported on time and correctly to the SEC, the IRS and shareholders. There are no grace periods or special dispensations for mistakes, which can be costly and embarrassing.

What we cover:

Four webcasts will cover the stock plan essentials, including:

  • Characteristics, requirements, and tax treatment of non-qualified awards, incentive stock options, restricted stock and employee stock purchase plans
  • Accounting treatment of stock compensation, including an introduction to option valuation
  • Securities law considerations, including registration requirements and Section 16 reporting
  • Data reconciliation, maintenance, and safeguarding, along with processes and audit and control measures
  • Best practices for accurate and efficient stock plan administration
  • Overview of stock plan concepts, terminology, and functional interactions

Certificate of Completion presented to registrants who complete all sessions and request the certificate. Archives of webcasts will be available online after the live presentations.

 
Class Schedule:
Webcast 1: What is Restricted Stock and Who Is Using It?

The first webcast in the series will provide an overview of the various types of equity compensation that fall under the description of "restricted stock," including restricted stock awards, restricted stock units and restricted stock purchase plans, and will include a discussion on the differences among these various equity instruments.

2.00 hours of continuing education for CEPs
Webcast 2-1: Taxation for Restricted Stock

The second session will focus on the taxation of restricted stock, awards, purchase plans and RSUs, (including Section 83(b) elections and gain deferral elections) and the accounting treatment for restricted stock, including valuation, accrual, and earnings per share implications.

1.00 hour of continuing education for CEPs
Webcast 2-2: Accounting for Restricted Stock

The second session will focus on the taxation of restricted stock, awards, purchase plans and RSUs, (including Section 83(b) elections and gain deferral elections) and the accounting treatment for restricted stock, including valuation, accrual, and earnings per share implications.

1.00 hour of continuing education for CEPs
Webcast 3: Plan Design and Implementation

The third webcast in the series will highlight plan design issues and how to go about implementing a well designed restricted stock plan. Topics to be covered include an overview of long term incentive plans and why restricted stock is a viable option as a long term incentive arrangement, the redesign process and finally, landmines related to plan design.

2.00 hours of continuing education for CEPs
Webcast 4: Administering a Restricted Stock Plan

 

The fourth and final session in this series will focus on the nuances of administering a restricted stock plan with an emphasis on the tax withholding challenges encountered by all administrators managing a restricted stock plan and the, not to be forgotten, issues related to the release of restricted shares.

 

2.00 hours of continuing education for CEPs