Learning Center

Week 4: Taxation (ECA Exam Study Group)

Week 4: Taxation (ECA Exam Study Group)

Includes a Live Web Event on 04/16/2026 at 3:00 PM (EDT)

Only available as part of a package

The Taxation module provides a detailed exploration of the tax rules, reporting obligations, and compliance requirements governing key forms of equity compensation, including ISOs, NQSOs, RSUs, and ESPPs. Topics include:

  • Incentive Stock Options (ISOs): Reviews the statutory requirements for ISOs, tax treatment of qualifying and disqualifying dispositions, AMT treatment, and reporting on Forms 3921.
  • Nonqualified Stock Options (NQSOs): Explanation of income recognition at exercise and subsequent capital gains or losses upon sale, along with employer withholding and reporting obligations.
  • Restricted Stock and RSUs: Clarifies the distinctions between restricted stock and RSUs, when and how income is recognized for each award, use of Section 83(b) elections, and employer tax withholding and reporting responsibilities.
  • Employee Stock Purchase Plans (ESPPs): Compares Section 423 qualified and nonqualified ESPPs, examines the taxation of qualifying and disqualifying dispositions, and reviews compliance requirements such as IRS Form 3922 as well as the influence of plan design, holding periods, and discounts on tax outcomes.

Key:

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Week 4 Study Guide
Open to download resource.
Open to download resource. Week 4 Study Guide - Taxation
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Week 4 Study Guide Answers
Open to download resource.
Open to download resource. Week 4 Study Guide Answers - Taxation
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Week 4 Study Group Meeting
04/14/2026 at 3:00 PM (EDT)  |  60 minutes
04/14/2026 at 3:00 PM (EDT)  |  60 minutes
You must register to access.
Week 4 Expert Led Q&A Session
04/16/2026 at 3:00 PM (EDT)  |  60 minutes
04/16/2026 at 3:00 PM (EDT)  |  60 minutes
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Survey
2 Questions
2 Questions
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Taxation Guide Explanations
ISO Disqualifying Dispositions
Open to view video.  |  12 minutes
Open to view video.  |  12 minutes Explanation of the ISO disqualifying disposition tax calculations in question 5 of the Tax Study Guide.
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ISO Qualifying Dispositions
Open to view video.  |  11 minutes
Open to view video.  |  11 minutes Explanation of the ISO qualifying disposition tax calculations in question 5 of the Tax Study Guide.
You must register to access.
ESPP Disqualifying Dispositions
Open to view video.  |  7 minutes
Open to view video.  |  7 minutes Explanation of the ESPP disqualifying disposition tax calculations in question 15 of the Tax Study Guide.
You must register to access.
ESPP Qualifying Dispositions
Open to view video.  |  11 minutes
Open to view video.  |  11 minutes Explanation of the ESPP qualifying disposition tax calculations in question 15 of the Tax Study Guide.
You must register to access.
Nonqualified ESPP
Open to view video.  |  5 minutes
Open to view video.  |  5 minutes Explanation of the nonqualified ESPP tax calculations in question 20 of the Tax Study Guide.
You must register to access.
Nonqualified Stock Options
Open to view video.  |  4 minutes
Open to view video.  |  4 minutes Explanation of the nonqualified stock option tax calculations in question 22 of the Tax Study Guide.
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Restricted Stock
Open to view video.  |  9 minutes
Open to view video.  |  9 minutes Explanation of the restricted stock tax calculations in question 30 of the Tax Study Guide.
You must register to access.
Restricted Stock Units
Open to view video.  |  5 minutes
Open to view video.  |  5 minutes Explanation of the restricted stock unit tax calculations in question 30 of the Tax Study Guide.
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Christine Zwerling

Head of Stock Administration

Asana

Barbara Baksa

Executive Director

NASPP