Restricted Stock Essentials 2016

Why You Need This Program:

  • The adoption of FAS 123(R) (now ASC 718) in 2006 and the more recent passage of the Dodd-Frank legislation impacted equity awards and changed granting practices;
  • Complying with complicated tax withholding and reporting regulations adds a new level of complexity, and errors can result in costly fines;
  • The increased complexity of administration and reporting create new challenges in communicating with executives and other award recipients, as well as shareholders.

What You Will Learn:

Two webcasts will cover restricted stock award essentials, including:

  • Overview of restricted stock awards, terminology, plan design and current grant practices
  • Administration and best practices, including vesting procedures and tax withholding and reporting
  • Accounting treatment, valuation and earnings per share
  • Dividends and dividend equivalents
  • Section 16 reporting requirements

Earn A Certificate of Completion: Those who complete the webcasts and quizzes may request a certificate of completion to demonstrate their knowledge of this important topic.

 

Program Format:

  • Webcast sessions with industry experts will explore complex administrative, accounting and tax issues
  • Supplemental materials provide in-depth coverage of session topics
  • Interactive quizzes reinforce learning and test your comprehension

The webcasts are archived and available online after the live presentation, allowing you to attend the webcasts live or access (and revisit) the recordings at your own convenience. You may enroll in the program at any time!

Class Schedule

The first webcast 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 performance stock units, and explain the tax treatment of each arrangement.  We will discuss plan design, administration and current grant practices, as well as processes and procedures for the release of shares, including tax withholding and reporting.

2.00 hours of continuing education for CEPs

The second session will address a few special circumstances that may arise with awards, such as death and divorce.  Our focus will then shift to accounting for restricted stock awards, including valuation methods, accrual, and basic and diluted earnings per share.  We will wind up the session with a brief discussion of dividends and dividend equivalents and the reporting required for awards granted to Section 16 insiders.

2.00 hours of continuing education for CEPs