Employee Stock Options - 1 Hour CPELearn the tax treatment, reporting rules, and planning strategies for employee stock options, ISOs, ESPPs, and restricted stock. Learning Objective: In a course on employee stock options students learn the differences between nonstatutory and statutory (ISO ESPP) options and restricted stock, how and when income is recognized (exercise vs. sale, same year dispositions, ISO exercise with no sale), and the AMT deferral preference and FICA consequences

business income

Identify which business assets may qualify for immediate expensing under Section 179

Learn the qualification rules

Key Considerations

and planning considerations involved when converting a personal residence into rental property

Understanding the Rules Can Unlock Meaningful Tax Relief

financial activity

and the tax outcome is optimized

tokenized investments

Start Protecting Your Firm from Scope Creep and learn how to maintain firm boundaries

Recognize how life settlement transactions are taxed differently from policy surrenders under federal tax law

strict filing deadlines