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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.
Upon successful completion of this course, participants will be able to:
- Identify the different kinds of stock options
- Identify when and how to use a Section 83(b) election
- Understand the interplay of AMT and the Minimum Tax Credit for ISOs
- Identify traps in selling ESPPs
- List useful planning strategies to use when advising clients
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