Self-Study
1
Intermediate
Taxes
General knowledge in taxation.

Course Description

Following the bursting of the tech bubble in 2001, employee stock options waned. With a resurgence in technology and other business sectors, rewarding employees with company stock ownership has returned. This course will sort through the alphabet soup of options: NSOs, RSUs, ISOs, and ESPPs. The course will also discuss the different tax treatments for each. Participants will come away knowing how to properly report their client's various transactions and how to advise them on tax-advantaged strategies. Other topics covered include IRC definitions of types of employee stock options, Section 83(b) election, when to apply AMT, traps involving Employee Stock Purchase Plans, and ISO strategies.



Instructor

Karen Brosi, CFP, EA

Karen Brosi, CFP, EA, has an extensive California tax practice, advising clients in individual tax and family wealth planning, specializing in complex individual income tax matters and all types of securities transactions. Her background as a CFP and as a tax preparer for the wealthy makes her particularly effective in the tax and financial planning arenas. Karen teaches tax professionals how to avoid tax minefields with her extensive planning checklists and practical tips.

Besides being one of the most prominent California tax update instructors, she’s a favorite interviewee on radio, television, and in print media, such as Bloomberg Businessweek. Karen’s powerful real-life presentations pinpoint critical federal and state tax areas, teaching tax professionals what they need to know to optimally assist their clients. Karen was the recipient of the California CPA Education Foundation 2012-2013 Outstanding Webcast Instructor award.



Course Specifics

Taxes
Aug 22, 2016
General knowledge in taxation.
SS8162536
68
None


Compliance Information

103220
IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-01077-16-S
IRS Federal Tax Law Credits: 1
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1041
CTEC Federal Tax Law Credits: 1
Qualifies for CA Fraud: No


Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Identify reporting and holding requirements for restricted stock grants and employee stock purchase plans
  • Indicate the amount of QSB gain excludable from income
  • Recognize techniques to preserve ISO treatment and avoid income in respect to a decedent's unexercised options



Choose Your Preferred Format


Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy


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