ISO vs ESPP vs NQSO vs RSU

Summary

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.

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.

Objectives

Upon completion of this course, you will be able to:

  • Describe the common types of employee stock option plans available.
  • Accurately compute basis of the common types of employee stock options.
  • Explain the proper calculation and reporting of income associated with the grant, vesting and exercise of an employee stock option.
  • Correctly classify the income associated with employee stock options.
  • Report the disposition of employer stock acquired via a stock option.

Course Details

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.






   

Presented by: Kelly Lent-Paul, EA, CFP®

How to Earn CPE

To receive credit for this on-demand webinar, you must make at least one attempt to answer each of the review questions included with the webinar video. You also must successfully pass the course exam with a score of 70% or better.

The course and exam will expire one year from the date of purchase.

Cancellation Policy

​Because this is an online education offering, it is nonrefundable.

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