Restricted Stock Essentials 2016: 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