Determining Basis in Employee Stock Options – 2017 Law – Course Manual Only
A stock option is a contract issued by an employer to an employee to purchase a set amount of shares of company stock at a fixed price for a limited period of time. There are two broad classifications of stock options issued: non-qualified stock options (NQO) and incentive stock options (ISO). Rules for determining basis in employee stock options are discussed in this course.
- Identification of the different types of employee stock options
- Qualifying and disqualifying dispositions of employee stock options and ESPPs
- Calculating basis in stock acquired through employee stock purchase plans
- Compensation rules relating to ESPPs and NQOs
- Restricted stock, including RSUs and RSAs
- Benefits and procedures for making a Section 83(b) election
By the conclusion of this course, you should be able to:
- Differentiate between the types of employee stock options
- Explain the required holding periods
- Interpret basis information reported on Forms 1099-B, 3921, 3922 and W-2
- Explain the difference between a qualifying and disqualifying sale
- Identify situations in which a Section 83(b) election can be made and describe procedures for making such an election
- Calculate the basis in ESPPs, NQOs, RSUs and RSAs
- Explain how to record information from Form 1099-B onto Form 8949
- Determine how to make basis adjustments on Form 8949 pertaining to stock options when basis is incorrectly reported on Form 1099-B
The course manual is delivered as a PDF document which you can download and print.
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