DESCRIPTION
This module discusses equity-based compensation with a focus on stock options, restricted stock, and restricted stock units. The module provides an overview of stock options, restricted stock, and restricted stock units. There is a detailed focus on the taxation and treatment of such equity-based compensation. Additionally, stock appreciation rights will be introduced. The module consists of lectures with learning being reinforced by practical exercises.
LEARNING OBJECTIVES
- Define key terms relating to equity-based compensation such as stock options, restricted stock, restricted stock units, and stock appreciation rights.
- Identify unique characteristics of equity-based compensation tools.
- Identify the tax treatment of equity-based compensation tools.
- List the advantages and disadvantages of making an §83(b) election.
