Taxation of Equity Compensation: Beyond the Basics

 Why this program is critical:

  • Tax reporting and withholding is one of the most challenging aspects of stock plan administration;
  • Special situations, including death, divorce and changes in employment status present unique and challenging conditions;
  • Domestic and globally mobile employees require diligent focus to ensure compliance in multiple jurisdictions;
  • 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 webcasts will cover advanced topics, including:
  • Tax withholding and reporting requirements, including excess tax withholding and the one day deposit rule for deposits in excess of $100k;
  • Special circumstances, such as death, divorce, disability, retirement and retirement eligibility;
  • Global and US state taxation and mobility issues, including apportionment of income when employees relocate.
Class Schedule:
Webcast 1: Introduction, Tax Withholding & Reporting Challenges

This session will begin with a brief outline of the various tax code sections applicable to equity compensation, including §421, 422, 423, 83b, 6039, 409A and 162(m). The focus will then turn to the company’s obligations and procedures regarding taxes. Withholding mechanics will be discussed, including excess tax withholding, the one day deposit rule for tax deposits over $100k, the federal supplemental rate vs. the maximum rate, 83b elections and FICA vs. income tax withholding, which will be discussed in the context of retirement eligibility as well.

Speakers: Barbara Baksa, CEP, Executive Director, NASPP

Kathleen Cleary, CEP, Education Director, NASPP

2.00 hours of continuing education for CEPs
Webcast 2: Tax Withholding & Reporting Challenges (continued); Special Circumstances

The second session will examine what type of reporting is required for ISOs and 423 qualified ESPPs, including Section 6039 reporting and dispositions (qualifying and disqualifying), then move on to take a look at W-2s, W-2C's, and Forms 1099. Special circumstances caused by life events such as divorce, death, retirement and retirement eligibility will be explored.

Speakers: Barbara Baksa, CEP, Executive Director, NASPP

Kathleen Cleary, CEP, Education Director, NASPP

2.00 hours of continuing education for CEPs
Webcast 3: Global & State Taxation & Mobility

This session will focus on taxation and reporting for awards in various US states and countries outside the US. The panel will discuss what companies are doing to comply with country-specific and unique state requirements, and will investigate best practices. Additionally, the subject of mobility and apportionment of income between different tax jurisdictions as employees move will be examined.

Speakers: Mindy Mayo, Ryan, LLP

Marlene Zobayan, Rutlen Associates, LLC

2.00 hours of continuing education for CEPs
Webcast 4: Q & A With Industry Experts

The final session will present a panel of industry experts, sharing their own experiences, best practices and answering questions.

Speakers: Lori Clancy, Oracle

Emily Del Toro, Facebook

Wendy Jennings, AppDynamics

Heather Royce, Priceline Group

Sorrell Johnson, Stock & Options Solutions

2.00 hours of continuing education for CEPs