NTA2126. Equity Compensation Practices, Pitfalls and Federal Income Taxation

The session will cover the most prevalent forms of equity compensation, including the scenarios in which each should be used as well as the potential pitfalls. The federal income tax rules applicable to each form of equity compensation will be explored in detail.

Learning Objectives:

• Familiarity with the most popular types of equity compensation.
• An understanding of the basic federal income tax rules applicable to equity compensation.
• Familiarity with common pitfalls.