Stock Plan Fundamentals
Develop core stock plan administration competencies and fuel your professional growth. From taxation and the latest securities law considerations to best practices for various award types and Section 16 reporting requirements, build the foundation you need to be successful in equity compensation.
Ideal Development Opportunity For
- Those new to equity compensation
- Experienced professionals wanting to refresh and strengthen their skills
- Those preparing for the CEP Level 1 exam
- Those wanting to learn about equity compensation at public companies (Looking to learn about equity compensation at private companies? Click here)
Learning Objectives
Key questions this course will answer:
- What are the features and characteristics of the most common types of equity arrangements offered by public companies?
- What practices are necessary to ensure that equity plans comply with U.S. securities laws?
- How much taxable income do participants recognize for the equity arrangements typically offered by public companies and what are the employer’s withholding and reporting obligations with respect to that income?
- How do companies determine and record the effect of equity arrangements on their profitability?
- What policies and procedures are necessary to manage equity programs?
- How does compliance for equity programs offered globally differ from U.S. compliance? What additional laws apply to equity programs outside the United States?
Already Enrolled?
Access Program Here
6 expert-led modules
On-demand to fit your schedule
Supplemental materials to further dive into topics
Discussion community to collaborate with peers
Quizzes to test your skills and apply your knowledge
Certificate awarded upon completion
Learning Modules
All modules 2 hours
Get an introduction to equity compensation plan administration, the types and characteristics of equity vehicles, and an overview of corporate law. Learn about the U.S. securities regulations governing equity compensation, including share registration and Section 16 requirements.
2 hours of continuing education for CEPs.
2.4 continuing professional education credits for CPAs (live session only).
Understand U.S. tax rules and regulations as they apply to equity compensation, including taxation of restricted stock units, non-qualified stock options, incentive stock options, and employee stock purchase plans.
2 hours of continuing education for CEPs.
2.4 continuing professional education credits for CPAs (live session only).
Learn about the accounting treatment of equity compensation, including ASC 718, option valuation, expense recognition, and other accounting topics equity comp administrators need to understand.
2 hours of continuing education for CEPs.
2.4 continuing professional education credits for CPAs (live session only).
Grasp administrative matters related to restricted stock unit awards and stock options including grant practices, plan reserve management, transaction processing, and interdepartmental communications.
2 hours of continuing education for CEPs.
2.4 continuing professional education credits for CPAs (live session only).
Uncover the uniqueness of employee stock purchase plans. Explore administrative procedures and practices for these programs particularly Section 423 plans.
2 hours of continuing education for CEPs.
2.4 continuing professional education credits for CPAs (live session only).
Reveal common issues with issuing equity globally including securities laws, tax, data privacy, and mobility considerations.
2 hours of continuing education for CEPs.
2.4 continuing professional education credits for CPAs (live session only).
Faculty
Barbara Baksa, CEP, NDEF, Executive Director, NASPP
Paz Dizon, CEP, Head of Stock Plan Services, Jazz Pharmaceuticals, Inc.
Elizabeth Dodge, CEP, Principal, Equity Plan Solutions
Susan Garvin, CEP, Senior Manager, Global Equity Plan Services, GoPro
Denise Glagau, JD, Partner, North America Employment and Compensation, Baker McKenzie
Stacy Romain-Bishop, LTI Plan Administration Director, Cimpress
Mike Stevens, Partner, Alston & Bird
Marlene Zobayan, CEP, Partner, Rutlen Associates
Christine Zwerling, CEP, Head of Stock Administration at Asana
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: 12 hours (2 hours 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: 14.4 CPE credits (2.4 credits per session)
Additional Requirements: Each session will include three polls per CPE credit available (a total of seven polls per session). You must answer all seven polls to receive full credit for the session. 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.
Required Advance Preparation and Pre-requisites: None
Fields of Study Included in Program: Accounting, Business Law, Specialized Knowledge, and Taxes
Additional Information:
The National Association of Stock Plan Professionals (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.