Learning Objective: After completing this course, the student will be able to counsel clients on the benefits and tax treatments of non-qualified and qualified (ISO) stock options, including ISO qualifications, AMT preferences, sale options, restricted stock units (RSUs), payroll treatment, FICA liability, planning considerations, ISO and ESPP reporting, Sec 83 gain deferral, qualified stock, qualified small business stock (QSMS), Sec 1202 exclusion, QSBS AMT ramifications, active business requirement, investor limitations, Sec. 1045 gain rollover and more.
CPE Hours: Federal Tax Subject = 1 CPE Credit / Total = 1 CPE Credit
Accreditation: CTEC, IRS, Enrolled Agents, NASBA CPA
Field of Study: Federal Tax Subject
Publication Date: 12/9/2019
Instructional Delivery Method: Self-Study
Advanced Preparation: No Advanced Preparation Required
Author: Lee Reams, Sr.
Course Material: A copy of the course material is available for download under the Additional References tab.
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Certified Public Accountants: ClientWhys 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.
ClientWhys is an approved provider for IRS, NASBA QAS, CTEC and the Oregon Tax Preparer Board providing continuing education for CPAs, EAs, IRS and CRTPs.
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