Employee Stock Purchase Plan Essentials: Class Schedule

Our first session will focus the requirements for an employee stock purchase plan under IRC Section 423, including share limits, discounts, contributions, the $25k limit and tax consequences for employees. Administrative processes and procedures for contributions, terminations and/or withdrawals, resets, rollovers and purchases will be discussed. Finally, we’ll review best practices for employee communication, to promote understanding and enhance the benefit of the plan.

2.00 hours of continuing education for CEPs

This session will examine the accounting treatment for employee stock purchase plans, including modification accounting for resets, rollovers, withdrawals and contribution changes. We’ll take a look at how the ESPP calculates into earnings per share and corporate tax effects. Tax reporting will be presented, including Section 6039 and reporting dispositions on Form W-2. Finally, we’ll explore international issues, including alternatives to payroll deductions in jurisdictions where it is disallowed, securities issues and potential entitlement issues.

2.00 hours of continuing education for CEPs