Webcast: Surgent's Tax Reporting for Executive Compensation
2.0 Credits
Member Price $75.00
Non-Member Price $100.00
Overview
This comprehensive course delves into the intricate world of executive compensation, focusing on the taxation and reporting procedures for various types of compensation arrangements. Participants will gain a deep understanding of the key differences between incentive stock options (ISOs) and nonqualified stock options (NQSOs), as well as the tax treatment and reporting requirements for restricted stock awards, stock appreciation rights (SARs), phantom stock plans and employee stock purchase plans (ESPPs). The course will also cover the accurate analysis of tax forms and schedules used for reporting executive compensation, common tax reporting errors to avoid and strategies for handling extensions, estimated taxes and increased IRS scrutiny.
Highlights
- Nonqualified deferred compensation (NQDC)
- Nonqualified stock options (NQSOs)
- Incentive stock options (ISOs)
- Restricted stock/restricted stock units (RSUs)
- Stock appreciation rights (SARs) and phantom stock
- Employee stock purchase plans (ESPPs)
- Applicable tax forms and schedules
- Stock sale reporting
- Estimated taxes
- Filing deadlines and extensions
- State taxation
Prerequisites
None
Designed For
Accounting and finance professionals who advise clients or their own organizations on issues related to employer stock and executive compensation
Objectives
- Understand and explain the taxation and reporting procedures for nonqualified deferred compensation (NQDC) arrangements
- Distinguish between incentive stock options (ISOs) and nonqualified stock options (NQSOs) in terms of taxation and reporting requirements
- Describe the tax treatment and reporting procedures for restricted stock awards
- Differentiate between the taxation and reporting requirements for stock appreciation rights (SARs) and stock options
- Discuss the taxation and reporting considerations for phantom stock plans
- Explain the tax benefits, reporting procedures, and participant eligibility for employee stock purchase plans (ESPPs)
- Understand the tax consequences and reporting requirements of stock bonus plans
- Outline the tax incentives, contribution limits, and reporting procedures for employee stock ownership plans (ESOPs)
- Interpret and analyze the tax forms and schedules used for reporting executive compensation
- Recognize and prevent common tax reporting errors associated with executive compensation plans
- Formulate strategies for stock sale reporting, estimated taxes, filing deadlines and extensions, and state taxation
Leader(s):
Leader Bios
Daniel A. Johnson, Surgent-Knowfully
Daniel A. Johnson has been the Executive Director of the Wellness Council of Arizona for more than sixteen years. The Council helps to coordinate wellness programs for over 300,000 employees. As a health promotion specialist, he has been successful in the area of motivating human change. Johnson has owned and operated 20 athletic/fitness centers throughout the Southwest. He has written, produced and appeared in over 100 radio and television campaigns promoting fitness and quality of life. Johnson is active as a personal trainer having worked with cardiac recovery patients along with advanced athletes and general populations. He is the originator of “STRIVE” motivational programs, which focus on human dynamics and personal potential. “STRIVE” has been presented for major corporations such as IBM, Raytheon and Farah Clothing along with over 5,000 youth. Johnson is a guest motivational speaker at Canyon Ranch Health Resort presenting “Discovering the Gift that is You!” He has spoken at over 200 different corporations along with numerous conferences and retreats. He has been a professional athlete having held national sponsorships as a racquetball player. Wilson Sporting Goods and Ektelon Racquet Sports were two of his sponsors.
Non-Member Price $100.00
Member Price $75.00