Gain a better understanding of the proper tax treatment of incentive stock options.
This topic will involve a description of the tax consequences to the employer and the employee of Incentive Stock Options (ISOs) under various scenarios. It will also explore the various technical requirements for ISOs with respect to both the ISO Plan and the ISO Award Agreement, as well as the need for shareholder approval. Moreover, we will review permissive provisions for ISOs, including, but not limited to, cashless exercises, time-based and performance-based vesting, change of control vesting, and granting ISOs in tandem with stock appreciation rights. Finally, we will explore alternatives for dealing with ISOs between the signing and closing of a corporate transaction.
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Incentive Stock Options (ISOs): Summary of Tax Treatment
- Employee
- Employer
Requirements for ISOs
- Date of Grant
- Plan Document
- Option Agreement
- Exercise Price
Taxation of Employee
- Grant
- Exercise
- Disposition
Impact on Employer
- No Deduction
- Withholding
- Reporting
Methods of Exercise
- Cash
- Stock Swap
- Stock Pyramiding
- Cashless Exercise
Death of ISO Holder
Modification, Extras and Renewal of ISOs
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on July 16, 2018.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Greg Brown
Holland & Knight LLP
- Partner in Holland & Knight LLP's Chicago office
- Focuses practice on employee stock ownership plans (ESOP), the Employee Retirement Income Security Act (ERISA) fiduciary matters, tax-qualified retirement plans, executive compensation and ERISA litigation
- Handles matters involving employer securities as a plan investment, fiduciary status, and duties and remedies under ERISA
- Represents both closely held companies as well as national Fortune 500 publicly traded companies on employee benefits matters as well as organizations throughout the food and beverage, healthcare, banking and financial services industries
- Advises clients on ways to minimize litigation risk through benefit plan design, governance and administration
- Regular writer and speaker on a range of employee benefits law topics nationwide
- Past chair of the Legislative & Regulatory Advisory Committee of The ESOP Association; past member of the Board of Directors of The ESOP Association; past member of the Steering Committee of the International Pension and Employee Benefits Lawyers Association; past chair of the Employee Benefits Section of the Illinois State Bar Association; past chair of the Employee Benefits Committee of The Chicago Bar Association; past chair of ESOP subcommittee of the Employee Benefits Committee of the ABA Section of Taxation and a member of the American College of Employee Benefits Counsel
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Why Lorman?
Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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