Topics covered include: Taxation of employee stock options; Taxation of restricted stock; Section 83 and Section 83(b) elections; Section 409A's penalty provisions affecting stock options. Upon completing this course, you should be able to: Identify and distinguish between different types of equity compensation; Explain the tax treatment of various types of employee restricted stock, stock options and other equity arrangements; Recognize the application of relevant I.R.C. sections, including section 83 and section 409A; Identify the key element of annual executive compensation; Differentiate between types of deferred compensation; Recognize examples of an appreciation only award; Describe correct statements with respect to private companies; Differentiate requirements of sections 421 and 422 of the I.R.C.; Identify types of compensation exempt from the requirements of Section 409A; Recognize which percent of large CEO pay is represented by stock awards; Describe vesting date; Identify the type of equity-based compensation are within the scope of Section 409A; Describe the ramifications of backdating.