Kelly C Lent-Paul, EA, CFP®



Kelly has been preparing taxes since 1994 and became an enrolled agent in 1999. She is a CFP® and is the director of training for a large tax franchise. In addition to providing tax and financial services to her client base she enjoys teaching tax and financial topics to other professionals. Kelly has her BS from Cornell University and her MBA from St Bonaventure University. She is a member of NATP, NAEA, & FPA and is an active member on the board of directors of several local non-profit organizations. She lives in Western NY with her husband Jim.

 Instructor's Courses



On-Demand WebinarISO vs ESPP vs NQSO vs RSU<h3>Summary</h3> <p>Can you explain the difference between an ISO, ESPP, NQSO and RSU? This webinar cuts through the alphabet soup of employee stock options, helping you provide for your higher net worth clients with complex returns. In this webinar, we’ll take a deep dive into the various types of stock options employees may receive. Gain a fuller understanding on how to determine the correct basis, how to determine the income tax effects of the stock options and properly report the disposition of client stock options.</p> <p>If you’re not quite comfortable preparing Schedule D with stock options listed on Form 1099-B, this is the webinar for you. The various stock options employees may receive include statutory or qualified stock options, such as incentive stock options (ISOs) and employee stock purchase plans (ESPPs), nonqualified stock options (NQSOs) and restricted stock units (RSUs). On top of gaining a fuller understanding of these options, you’ll also learn how to calculate gain when exercised, and whether or not the gain is qualified and subject to long term gain treatment, or nonqualified and taxed as ordinary income as additional wages. We’ll also walk through how to report the stock option disposition from Form 1099-B to Schedule D.</p> <iframe src="" title="Wistia video player" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Describe the common types of employee stock option plans available.</li> <li>Accurately compute basis of the common types of employee stock options.</li> <li>Explain the proper calculation and reporting of income associated with the grant, vesting and exercise of an employee stock option.</li> <li>Correctly classify the income associated with employee stock options.</li> <li>Report the disposition of employer stock acquired via a stock option.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Q&A transcript. CPE is issued after exam is successfully completed.</p>2017-09-12T04:00:00Z2018-12-31T05:00:00ZNone2017-09-12T04:00:00Z0N/AODW1717Intermediate2Federal Tax Law Topic2017-09-12T04:00:00ZQAS Self Study$56 for Members and $68 for Nonmembers2Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxKelly Lent-Paul, EA, CFP® Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar20172018-12-31T05:00:00Z

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