TAX2617. Managing Equity Compensation: RSUs, ISOs, and ESPPs

The taxation of employee compensatory stock options can be quite complex. Proper planning in this area can also be filled with potential traps. This fast-paced session will help you fully understand the different tax rules for the entire alphabet soup of options: RSUs, NQs, ISOs and ESPPs. You’ll also take away detailed examples of how to strategize these transactions with your clients.

Learning Objectives:

• Identify the various types of employee equity compensation, including RSUs, NQs, ISOs, and ESPPs.
• Determine the tax treatment of different forms of equity compensation.
• Apply practical planning strategies when advising clients with equity compensation.
• Analyze how equity compensation interacts with qualified small business stock, divorce, or death.