Restricted Stock Unit Essentials
Whether you’re new to equity compensation or have limited experience with restricted stock units, this program is designed to provide you with the critical foundation and skills you need to be successful. You’ll learn the ins and outs of RSUs and how to design and manage them effectively, including:
- How RSUs are typically structured
- Considerations for global RSU programs
- Key processes for tax and accounting compliance
- How to manage dividend equivalents, retirement provisions, and award deferrals
Ideal Development Opportunity For
- Those new to equity compensation
- Professionals with limited RSU exposure wanting to expand their expertise
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6 expert-led modules
On-demand to fit your schedule
Supplemental materials to further dive into topics
Q&A with experts in the field
Quizzes to test your skills and apply your knowledge
Certificate awarded upon completion
Learning Modules
Each on-demand module one hour
Get a comprehensive overview spanning the lifecycle and features of RSUs, a comparison of RSUs to other types of equity vehicles, and design trends. We’ll also cover key aspects of plan management, including best practices for grants and vesting events, tax payment methods, and participant education.
1 hour of continuing education for CEPs.
1.2 hours of continuing education credit for CPAs (live session only).
Take a deep dive into the taxation of RSUs. Learn how to determine and report income upon vesting, calculate tax withholding amounts, comply with state and local tax considerations, and ensure timely IRS deposits. We’ll also examine alternatives for collecting tax payments from award holders, including share withholding and sell-to-cover, and how they impact cash flow, treatment under the repurchase excise tax, insider considerations, and more.
1 hour of continuing education for CEPs.
1.2 hours of continuing education credit for CPAs (live session only).
Improve your understanding of how RSUs affect your P&L. We’ll review the accounting treatment under US GAAP for service, performance, and market-based awards, including expense recognition, tax considerations, earnings per share treatment, and required disclosures.
1 hour of continuing education for CEPs.
1.2 hours of continuing education credit for CPAs (live session only).
Uncover global considerations for RSU programs, including grant sizing, eligibility requirements, international taxation, securities laws, foreign exchange issues, employment laws, and more. We’ll highlight plan design considerations and key countries and pitfalls to watch out for.
1 hour of continuing education for CEPs.
1.2 hours of continuing education credit for CPAs (live session only).
Most companies that pay dividends make equivalent payments to RSU award holders. Grasp how dividend equivalents can be structured for RSU awards and understand related taxation and accounting considerations.
1 hour of continuing education for CEPs.
1.2 hours of continuing education credit for CPAs (live session only).
RSU payouts to retirees are extremely common and significantly complicate tax and accounting compliance. Learn how retiree payouts can be structured and how to manage the tax and accounting ramifications.
1 hour of continuing education for CEPs.
1.2 hours of continuing education credit for CPAs (live session only).
Faculty
Barbara Baksa, CEP, NDEF / Executive Director, NASPP
Kris Cannode, CPA / Global Compensation Director, Newmont Corporation
Marily Febre, CEP / Global Equity Plan Manager, Thoughtworks
AmyLynn Flood, CPA / Partner, Vialto Partners
Victor Flores, JD / Partner, Baker McKenzie
Taylor Jensen, Manager, Financial Reporting Services, Equity Methods
Boxian Kolb, CPA / Director, Financial Reporting Services, Equity Methods
Angela Ng, Director, Stock Administration, GoodRx
Ryan Ross, CEP / Associate Partner, Aon
John Schultz, JD / Managing Director, Alvarez & Marsal
Andrew Schwartz, CEP / Senior Manager, Armanino
Jeff Swerdlow, JD / Senior Director, Alvarez & Marsal
Enrollment Rates
Continuing Education
Certified Equity Professionals (CEPs) can earn continuing education credits for attendance at the live sessions and replays of session recordings that they did not attend live.
Maximum Credit: 6 hours (1 hour per session)
Additional Requirements: Attendees must keep their own records of their attendance, including the specific sessions they attended, so they can report this information to the CEP Institute when required.
Certified public accountants can earn continuing professional education (CPE) for attendance at the live sessions. Replays of session recordings are not eligible for CPE.
Maximum Credit: 7.2 CPE credits (1.2 credits per session)
Additional Requirements: You must answer all in-session polling questions to receive full credit. Credit awarded will be based on your actual time in the session: arriving late, leaving early, or failing to answer all polling questions will result in a reduction in credit earned.
Instructional Method: Group Internet Based
Program Level: Basic—this program is designed for individuals new to the topic or those with limited experience.
Pre-Requisites: None
Required Advance Preparation: None
Fields of Study Included in Program: Accounting, Personnel/Human Resources, Specialized Knowledge, and Taxes
Additional Information:
The NASPP is registered with the National Association of State Boards of Accountancy (NASBA) as a 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 website: www.NASBARegistry.org. Email naspp@naspp.com to cancel your registration. All registrations are non-refundable and non-transferrable.
Please contact naspp@naspp.com with any comments and concerns about the course.