Advanced Issues for Restricted Stock

 Why this program is critical:

  • Restricted stock and restricted stock unit plan practices are under constant scrutiny by the IRS, the SEC, shareholders and shareholder advocate groups;
  • These awards impact a company's financial statements and earnings per share; errors may cause earnings restatements, which could be financially costly and damaging to the company's reputation;
  • Tax withholding and reporting errors can result in fines levied by the IRS.
How we present the course:
  • Webcast sessions with industry experts will discuss complex issues;
  • Online materials will provide additional in-depth coverage of course topics;.
  • Quizzes will test your knowledge and understanding of the concepts presented.
All webcasts are archived and available online after the live presentation. You can begin the program at any time!
What we cover:
Four weekly webcasts will cover advanced topics, including:
  • Special circumstances surrounding deferrals and accelerations, including tax and accounting;   
  • International tax issues and legal implications;
  • Retirement provisions under ERISA, Sections 409A and 162(m), and FICA tax considerations;
  • Strategies for paying dividends on awards, as well as tax and accounting considerations for dividends;   
  • Tax withholding challenges, including timely deposit of taxes and alternatives for covering tax payments.
Class Schedule:
Webcast 1: Administering Tax Withholding

The first webcast in this four part series focuses on the tax withholding process—determining the employees' compensation income and the appropriate tax rate. Alternatives for withholding the correct tax are reviewed, including cash, withholding shares and sell-to-cover.  Finally, best practices for timely deposits with the IRS are examined.

2.00 hours of continuing education for CEPs
Webcast 2: Global Concerns

The second webcast in the series will focus on international taxation, securities laws and foreign exchange issues, in addition to data privacy concerns, labor laws and employee communications.  The importance of award acceptances will be discussed, particularly for RSUs and possible solutions explored.

2.00 hours of continuing education for CEPs
Webcast 3: EPS and Dividends

The third webcast in this series will consider both basic and diluted earnings per share treatment of awards.  Design considerations, tax and accounting treatment with regards to dividends and dividend equivalents will be reviewed as well.

2.00 hours of continuing education for CEPs
Webcast 4: Retirement Provisions and Deferrals

The fourth and final session will highlight retirement provision basics - plan definitions, specified age and/or service requirements, accelerated vesting or transferability - while discussing strategies to avoid adverse requirements under Sections 409A and 162(m), and ERISA.  Special circumstances surrounding deferrals will be discussed, including legal and potential tax implications and design considerations.

2.00 hours of continuing education for CEPs