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OnDemand Course

Share-Based Compensation - Impact of Recent Events on the Use of Equity Compensation

Stock compensation is a valuable recruiting, retention and incentive tool for corporations to compensate their service providers.

The landscape for making stock based awards continues to change rapidly. This topic will discuss recent legislative, judicial and accounting changes that affect how companies grant stock compensation to its employees, officers and board of directors. Participants will learn about the new qualified equity grants created by the Tax Cuts and Jobs Act. The information will also touch on changing guidelines by third-party advisors to institutional investors and the stock exchanges that affect the way stock compensation is designed.

Learning Objectives

  • You will be able to differentiate between the various Equity compensation plans
  • You will be able to identify fundamentals in Code Section 83?
  • You will be able to recognize the difference between Equity and Liability awards
  • You will be able to identify Share based compensation fundamentals?

Runtime: 89 minutes
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Why Lorman?

Over 33 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

What Is Stock Compensation?

  • Considerations When Designing Stock Compensation
  • Types of Stock Compensation
  • Qualified Equity Grants
  • Performance Awards

Section 409A Traps to Avoid

  • Valuations
  • Deferral Features
  • Crypto-Currency Issues

Securities Laws for Stock Compensation

  • Private vs. Public Offerings
  • Section 16 Compliance
  • Clawbacks

Labor Laws Affective Stock Compensation

  • Stock Compensation as Wages
  • Who Is an Employee?

Accounting Rules Updates

Corporate Formalities

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Why Lorman?

Over 33 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 October 23, 2019.

Call 1-866-352-9540 for further credit information.

  • CPE/NASBA - QAS Self Study 2.2 including Specialized Knowledge 2.2
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.2 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Specialized Knowledge for 2.2 hours. Prerequisite: basic knowledge of taxation. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
     
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Why Lorman?

Over 33 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

J. Marc Fosse

J. Marc Fosse

Tucker Huss

  • Shareholder at Trucker Huss
  • Focuses on all the tax, securities, corporate and accounting issues related to executive and equity compensation arrangements
  • Works with publicly traded, private, nonprofit and government clients in the design, implementation and operation of domestic and international executive nonqualified and supplemental deferred compensation plans, as well as equity-based and other long-term incentive compensation arrangements
  • Regularly advises clients regarding handling employee benefit matters in corporate mergers, acquisitions, divestitures, initial public offerings and other corporate transactions
  • The co-author of the treaties Executive Compensation for Emerging Growth Companies (Thomson Rueters, 3rd ed. 2018), and is a frequent speak on topics related to executive compensation
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Why Lorman?

Over 33 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.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 407096
Published 2019
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