Code Sec. 83 and 83(b) Elections: Tax Planning for Closely Held Businesses (Currently Unavailable)

Author: Steven G. Siegel

CPE Credit:  2 hours for CPAs
2 hours Federal Tax Law for CTEC
2 hours Federal Tax Related for EAs and OTRPs

This course examines Code Section 83 and important tax ramifications and considerations for employers and employees who transfer and receive stock that may be subject to a substantial risk of forfeiture.

This course provides a practical examination of Code Section 83 and important tax ramifications and considerations for employers and employees who transfer and receive stock that may be subject to a substantial risk of forfeiture. The course will help closely held businesses and their advisors navigate the potential minefields and understand the concept of a substantial risk of forfeiture in light of new regulations issued in 2014.

Publication Date: March 2015

Designed For
Tax practitioners

Topics Covered

  • Code Sections 83 and 83(b)
  • Small business taxation
  • Stock transfers
  • Tax Planning for Closely Held Businesses

Learning Objectives

  • Develop a solid base of knowledge regarding Code Section 83
  • Understand the substantial risk of forfeiture when transfers of stock are made to employees

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

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