Capital? Ordinary? A Little of Both? Navigating the Bewildering World of Stock Options


Tuesday, September 20, 2022 · 2:00 – 3:40 PM ET

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Continuing Education

CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0154
IRS/RPO Approved Program
#7ZBUJ-T-00098-22-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00098-22-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)

Program Content

This online learning program, presented as a live webcast, will be also archived for QAS Self Study.  The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.

The program, through a lively round-table discussion and real time interaction with the audience, examines the tax treatment of both employer and market stock options. The program will focus primarily on employer stock options, including both non-statutory and incentive options. Panelists also will examine Employee Stock Purchase Plans and how they differ from stock options. The panel will also explore market options, including puts, calls, staddles, hedges, and Section 1256 contracts.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of the tax treatment of stock options, including employer options and market options.

Program Learning Objectives

  1. Identify the tax treatment of non-statutory stock options, including the timing of income recognition and the characterization of that income.
  2. Identify the tax treatment of incentive stock options, including the timing of income recognition and the characterization of that income.
  3. Identify the requirements of an Employee Stock Purchase Plan and the timing and characterization of income.
  4. Identify the various types of market stock options and the timing and characterization of income realized on those options.

Program Outline

  • Non-statutory Employer Stock Options
    • Restricted Property Rules
    • Options With Readily Ascertainable Fair Market Value
    • Options Without Readily Ascertainable Fair Market Value
    • Sale of Acquired Stock
    • Employer Deductions
    • Reporting Requirements

  • Incentive Stock Options
    • Requirements
    • Grant and Exercise of Option
    • Sale of Acquired Sock
    • Basis of Option
    • Dollar Limitation

  • Employee Stock Purchase Plan
    • Requirements
    • Grant and Exercise of Option
    • Sale of Acquired Stock

  • Market Options
    • Holder of Puts and Calls
    • Writer of Puts and Calls
    • Section 1256 Contracts
    • Tax Straddles
    • Hedges

Panelists

Moderator

Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 30 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. You have seen Alan presenting at NTPI events, CSEA Super Seminar, Spidell Publishing as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.

IRS Panelists

Coming soon!

Industry Panelists

Coming soon!

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.

Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.

Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.

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