Date: February 4th , 2026

Time: 1pm ET | 12pm CT | 11am MT | 10am PT

Duration: 210 Minutes

Description:

Executive compensation isn’t standard payroll—it’s a minefield of complex tax rules, timing traps, and specialized forms that can trigger audits or penalties.

Join this CPE powerhouse to master taxation, reporting, and compliance for deferred comp, NSOs, RSUs, performance awards, and more. Learn how FICA, NIIT, and AMT hit differently, plus cost basis tracking when equity turns capital.

Major Topics Covered:

• Deferred comp taxation rules and 409A pitfalls
• Stock options: Exercise, vesting, and FICA timing
• Restricted stock reporting accuracy
• NIIT/AMT impacts and multi-state quirks (USC §114)
• Supplemental withholding, extensions, and IRS forms mastery

Learning Objectives

• Identify tax rules for common executive compensation types.
• Explain timing effects on income, FICA, and capital gain taxes.
• Determine when NIIT and AMT apply to compensation.
• Apply accurate reporting to avoid duplicate income and basis errors.
• Evaluate withholding and estimated payment strategies for compliance.

Credits and Other information:

• Recommended CPE credit – 3.5
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 3.5 Hours

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Daniel Johnson | CPA, AEP, CFP, EA

Principal Owner, Principles Financial Consulting, LLC

Dan is an experienced financial professional based in Chicago, IL. He currently serves as an internal consultant and advanced planning advisor for a large nationwide registered investment advisory firm, where he provides specialized consulting services for advisors with complex client cases and practice management issues. He also develops and delivers internal training for advisors across the firm.