Week 4: Taxation (ECA Study Program)
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Open forum to ask questions to a designated panel of experts and learn from your peers' questions on topics such as:
- Internal Revenue Code Sections 83, 421, 422, 423, and 424
- Requirements for equity arrangements to receive preferential tax treatment
- Recognition of income for equity awards
- Tax collection and deduction rules applicable to companies and to recipients of equity compensation
Barbara Baksa
Executive Director
NASPP
Emily Cervino
Head of Industry Relationships and Thought Leadership
Fidelity
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Week 4 Q&A Session
04/09/2025 at 3:00 PM (EDT) | Recorded On: 04/09/2025 | 60 minutes
04/09/2025 at 3:00 PM (EDT) | Recorded On: 04/09/2025 | 60 minutes
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.
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.
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.
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.
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.
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.
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.
