Tax Consequences of Stock Options: ISOs, NSOs, ESPPs, and RSUs
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock and to share in the success and appreciation of the company. The type of incentive determines when, how, and whether a stock is taxed, either along the way or at the sale of the stock. So, a tax practitioner must understand the differences between these types of plans. The panel will explain how and when each type is taxed, the best tax strategies for each award type.
Outline
- Incentive stock options
- Non-qualified stock options
- ESPPs, qualified and not
- RSUs
- Other stock plans
- Repricing
- Other considerations in light of the current economy
Benefits
The panel will review these and other important issues:
- Recognizing ISOs, NSOs, ESPPs, and RSUs
- Discerning taxation timing and rate differences between the most common stock plans
- What documentation is needed to properly report stock transactions
- Considerations for non-U.S. employees
- Equity compensation and remote workers
- Issues to consider when granting stock options to PEO or EOR employees
- How and when taxpayers can garner benefits of repricing stock options
Faculty
Shawn E. Lampron
Partner
Fenwick & West
Ms. Lampron focuses her practice on executive compensation and employee benefits for emerging growth businesses, public... | Read More
Ms. Lampron focuses her practice on executive compensation and employee benefits for emerging growth businesses, public companies, and venture and institutional investors. She works with clients to structure compensation and benefit programs covering the full spectrum of equity and cash compensation arrangements, including all types of employee stock options, restricted stock, employee stock plans, employment agreements, deferred compensation, and other fringe benefit arrangements. Ms. Lampron was most recently part of the team that represented Fitbit in its $732 million IPO in June 2015.
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Marlene Zobayan
Partner
Rutlen Associates
Ms. Zobayan has over twenty years of international tax and benefits experience, including global equity plans,... | Read More
Ms. Zobayan has over twenty years of international tax and benefits experience, including global equity plans, mobile employee taxation, global compensation and benefits. She provides a range of services to her clients, including global equity plan design, tax reviews and tax optimization, assistance with local approvals and filings, communications, and designing administrative processes. She is a regular speaker and author on global stock plan and rewards issues. Prior to joining Rutlen Associates, she was the practice leader on the West Coast for Deloitte Tax's Global Rewards group and managed their news alerts for global equity plan changes.
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