Navigating Year-End Planning for Equity Compensation with Morgan Lewis

You are invited to an NASPP Event, in cooperation with Morgan Lewis, that will address year-end tax compliance issues for equity compensation.

Current legislation may have simplified individual tax returns, but it did little to simplify tax reporting for employers, which continues to be challenging and confusing, with many complex rules and deadlines. This panel will focus on current topics on US tax reporting requirements for all forms of equity compensation, including what goes on the W-2, when to use a Form 1099, Section 6039 reporting, deadlines, and other important considerations.

Among other topics, we will cover: 

• Instructions for reporting income from equity compensation on Form W-2
• Reporting stock compensation on Form 1099-MISC for non-employees
• Section 6039 reporting, including paper and electronic filing requirements
• Withholding considerations on equity compensation
• Corporate tax deductibility of equity compensation
• 2019 tax code limits affecting equity compensation

Presenters:

• Randall McGeorge, Morgan Lewis & Bockius, LLP
• Tammie Downey, First Commonwealth Bank
• William Murphy, Ernst & Young LLP