Select a Webcast

December 14, 2018
11:00AM - 1:00PM ET


January 15, 2019
11:00AM - 1:00PM ET



Course Description

This course addresses the issues that arise when an employer issues stock to an employee—but places restrictions on the employee's enjoyment and control of the transferred stock. It provides a practical examination of section 83 and important tax ramifications and considerations for employers and employees who transfer and receive stock that may be subject to a substantial risk of forfeiture. Topics covered include risk of forfeiture, restricted property transfers, section 83(b) election, advantages and disadvantages of the election, and more.


Steven G. Siegel, JD, LLM

Steven G. Siegel, JD, LLM, is president of The Siegel Group, which provides consulting services to attorneys, accountants, business owners, family offices, and financial planners. Based in Morristown, New Jersey, the Group provides services throughout the United States.

Steven is the author of many books, including: The Grantor Trust Answer Book (2015 CCH); CPA’s Guide to Financial and Estate Planning (AICPA 2014); Federal Fiduciary Income Taxation (Foxmoor 2014); and Federal Estate and Gift Tax (Foxmoor 2014).

In conjunction with numerous tax-planning lectures he has delivered for the National Law Foundation, Steven has prepared extensive lecture materials on the following subjects: planning for an aging population, preparing the audit-proof federal estate tax return, business acquisitions, estate planning, dynasty trusts, planning with intentionally defective grantor trusts, S corporations, and many others.

Steven has delivered hundreds of lectures to thousands of attendees in live venues and via webinars throughout the United States on tax, business, and estate planning topics on behalf of numerous organizations, including Western CPE, the Heckerling Institute on Estate Planning, CCH, National Law Foundation, AICPA, the National Society of Accountants, CohnReznick, Foxmoor Continuing Education, many state CPA societies and estate planning councils, and on behalf of private companies.

He’s presently serving as an adjunct professor of law in the graduate tax program (LLM) of the University of Alabama School of Law, and he has served as an adjunct professor of law at Seton Hall University and Rutgers University law schools.

Steven holds a bachelor’s degree from Georgetown University (magna cum laude, Phi Beta Kappa); a juris doctor from Harvard Law School; and an LLM in taxation from New York University Law School.

Course Specifics

May 24, 2017

Compliance Information

IRS Provider #: OMYXB
IRS Course ID: 0MYXB-T-01147-17-O
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1100
CTEC Federal Tax Law Credits: 2
Qualifies for CA Fraud: No

Learning Objectives

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

  • Cite the opportunities and complexities when designing a substantial risk of forfeiture
  • Define the special rules arising under section 83
  • Identify the varied circumstances where a substantial risk will or will not be found
  • Determine when it is most advantageous to make a section 83(b) special election
  • List the details for making a Section 83(b) election

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