Employee Stock Options (Part II): Tax Accounting and Tax Issues


Employee stock options are widely used to align managers’ interests with those of stockholders.  The accounting and tax treatment of these instruments, however, can be highly complex. In this two part course, we explain key laws and regulations impacting, both, the financial accounting and the tax treatment of option awards to employees. While we recommend that attendees take both courses, each course is designed as a standalone unit and can be taken by itself. 

This course is designed to help you distinguish income tax accounting for various types of share based awards. The course will also increase your understanding of the tax rules relating to options and  shared based awards.

This is the second half of a two part course team taught by expert instructors from and Ernst & Young and Cal State Fullerton.

The course is intended for CFOs, controllers, tax directors, tax practitioners, and accounting and
finance professionals that must deal with the accounting and taxation for employee stock options.


Topics covered by this course include:

• Income Tax Accounting for

   • Nonqualified Stock Options
   • Incentive Stock Options ("ISO")
   • Disqualifying Dispositions for an ISO
   • Section 162(m) - "Excessive Remuneration"
   • IRC Section 83(b) Elections

CPE Information

Program Level: Intermediate

CPE Information: 2 CPE Hours

Teaching Method

Group-Live or Group Internet-Based


Attendees should have 3-5 years prior industry experience and thorough knowledge of financial accounting principles and practices. Additionally, attendees should have a reasonable prior knowledge of the technical requirements of US GAAP.

Advanced Preparation



Roger Idnani | Ernst & Young
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Barry Gershenovitz | Ernst & Young and CSUF
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Rick Berge | Ernst & Young
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Course Details

Duration: 2 CPE Hours

Course Level: Intermediate

CPE/CPD: 2 units

Date: Fri, August 29, 2014

Start Time: 10:00 am PDT

End Time: 12:00 pm PDT

Location: Live Class  or Webcast

Roger Idnani

Ernst & Young
Barry Gershenovitz
Ernst & Young
Rick Berge
Ernst & Young

Price: $195

Register for both courses and save $40

CPE Sponsors
The Center for Corporate Reporting & Governance at California State University, Fullerton 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.learningmarket.org.
Website: www.nasba.org
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