The Tax Consequences of Choice: Options, Futures, Rights and Warrants
PRESENTER(s): Monica Haven
This program has been approved IRS CPE Credit 2(Taxes)
What are they? Who has them? What do you do with them? How are they taxed? These and other questions will be answered in plain English, giving tax professionals a better understanding of the investment world. Topics will include puts, calls, rights, warrants, futures, forwards, foreign currency transactions, employee stock options, incentive stock options, as well as the trading methodologies and tax treatments of each—basis, income recognition under IRC §83(b), and (of course!) AMT.
- Understand the difference between puts, calls, rights and warrants
- Properly report transactions involving derivative securities on Schedule D.
- Apply the distinctive treatment of incentive stock options, non-statutory options and other employee stock options, as well as restricted stock
- Identify regulated contracts subject to the bifurcated tax treatment of IRC §1256.
- Know when to employ the IRC §83(b) or mark-to-market elections.
- Session Duration: 2 Hours
- Case Studies and Live Q&A session with speaker
- PowerPoint presentation for reference
- Session learning level: Introductory
- Delivery method: Group Internet Based
- IRS Credits: 2 Tax Hours
- IRS Course ID: PJGWS
Who Will Benefit:
- Tax Attorneys
- Tax Compliance Managers
- Other Tax Professionals