VASEA Webinar: Stock Options and Equity Awards

Many taxpayers receive stock options and various awards as part of their compensation, either as an employee or an independent contractor. Carol May will provide a basic overview of different types of equity compensation, such as incentive and non-qualified stock options, (qualified and non-qualified) Employee Stock Purchase Plans, Restricted Stock Units (RSUs) and restricted stock awards. The presentation will also discuss the potential benefits and pitfalls of an 83(b) election.

Learning Objectives:

1. Review basic definitions, taxation, and differences between Incentive Stock Options and Non-qualified Stock Options
2. Review mechanics and taxation of Employee Stock Purchase Plans
3. Review mechanics and taxation of restricted stock, and the difference between Restricted Stock Units and Restricted Stock Awards
4. Review the potential benefits and pitfalls of an 83(b) election

Presenter:

Carol May is an Enrolled Agent and Certified Financial PlannerTM at Wesling Financial Planning Services, a fee-only financial planning firm. Carol provides tax preparation and representation, with special interests in estates and trusts, as well as tax, retirement, estate, investment, and insurance planning. Carol is a NTPI Fellow, member of the VaSEA Board of Directors, and VaSEA Education Chair. Carol previously managed physics and software development programs as a government contractor. She earned her BS in Engineering Science and Mechanics from Virginia Tech, MS in Mechanical Engineering from Stanford University, and completed an international post-graduate fellowship in computational fluid dynamics.

Participants earn up to 1.0 CE/CPE credits.

Field of Study: Federal Tax Law Topics / Taxes

Pre-Requisites: Basic knowledge of Federal taxation

Who Should Attend: CPAs, EAs, and other Tax Professionals

Advanced Preparation: None

Program Level: Basic

Delivery Method: Group Internet Based

IRS Program Number: QSRNU-T-00602-23-O

Registration Fees

Individual Webinar
Members: $30 / Non-Members: $50*

Bundle Discount for All 6 Webinars
$150 for members / $250 for non-members

*Join VASEA for $90 and enjoy member rates at events all year long.

Member Discount Eligibility

Member pricing applies to NAEA and VASEA Members, Associates, and current VASEA Annual CE Pass holders, and their staff. Staff are only eligible for VASEA member rates if registration is paid for by a VASEA Member, Associate or current CE passholder.

Group discounts at education functions are given to multiple attendees from a single firm when there is one payment for all registrations: 3‐5 attendees = 5% each; 6‐10 = 10%; 11 or more = 15%.

Phone or Email Registration Options

There is a $25 additional fee for registrations taken over the phone or via email.

Refund Policy

Refunds will be honored if written notification is received at the Administrative Office fourteen days prior to event. A processing fee of $25 will be deducted from the refund. Cancellations within 14 days of the event will not be accepted. Substitutions are always allowed for in-person registration. Substitutions are only allowed for webinar registrations if received 48-hours prior to the start of the webinar. “No Shows” forfeit their fees.

Cancellation

VASEA reserves the right to cancel any program or course for circumstances that are not under direct control of VASEA. If a course or program is cancelled, registrants will be notified via email at the address listed on their registration form.

Complaint Resolution Policy

For more information regarding refund, cancellation and complaint policies, please contact VASEA Administrator, Heather Greenwell at admin@vasea.org or call (804) 723-5888.

Questions

Contact Heather Greenwell, CAE, VASEA Administrator, at (804) 723-5888.