Week 4: Taxation (ECA Study Program)
-
Register
- Non-member - Free!
- Member - Free!
Already registered?
Log in now.
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
Barbara Baksa serves as Executive Director for the NASPP and is a respected leader in the field of equity compensation. She frequently speaks on stock compensation-related topics, is the author of the book “Accounting for Equity Compensation,” published by the NCEO and a required text for the CEP exam, as well as numerous other articles and white papers. Barbara is a CEP, a member of the Advisory Board of the CEP Institute, and an Executive Fellow of the Institute for the Study of Employee Ownership and Profit Sharing at Rutgers University School of Management and Labor Relations.
Emily Cervino
Head of Industry Relationships and Thought Leadership
Fidelity
Key:
Complete
Next
Failed
Available
Locked
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.
