4 Credits: Taxes
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
February 28, 2020
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02241-22-O
IRS Federal Tax Law Credits: 4
CTEC Course Number: 2071-CE-1011
CTEC Federal Tax Law Credits: 4
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Meet The Experts
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 …