Learning Options

Fundamentals of Equity-based Rewards
Certification Course: T11

Get Basic Training on Rewarding with Stock

This intermediate-level course is specifically designed to be an introduction to the use of equity-based rewards to attract, retain and motivate employees. The course focuses on common equity practices, basic terminology and the use of equity within the total rewards package.

• Discuss the evolution and role of equity in the total rewards package
• Examine the legal, tax and accounting issues affecting equity-based rewards
• Focus on equity-based rewards that are generally considered compensation, including stock options and stock awards
• Learn equity-based rewards that are generally considered employee benefits and the characteristics, uses and practices associated with these reward plans
• Review administration considerations and effective communication to ensure employee understanding
• Identify challenges facing the HR professional in the design and implementation of equity-based
• reward programs

Who Should Attend

This course is designed specifically for HR professionals with limited knowledge and/ or experience with equity-based rewards or those seeking a broad overview of the use of equity-based rewards.

What You Will Learn

Equity and Total Rewards

• The total rewards model
• Equity and total rewards
• Equity-based rewards
• Compensation
• Benefit plans
• Equity terminology
• Evolution of equity-based rewards
• Why is equity used to reward?

Legal, Tax and Accounting Issues

• Impact of legislation on equity-based reward programs
• Governing agencies
• Internal Revenue Code
• Forms of taxation
• Accounting basics
• Accounting for equity-based rewards

Equity-Based Compensation

• Overview of stock options
• Incentive stock options
• Nonqualified stock options
• Stock awards
• Performance shares
• Restricted stock

Stock Alternatives

• Stock appreciation rights
• Phantom stock
• Performance unit plans
• Relative use of equity compensation

The Use of Equity in Benefits Plans

• Equity benefits plans
• Employee stock purchase plans
• Defined contribution plans

Equity Plan Design

• The total rewards design process
• Equity-based reward plan design
• Plan selection
• Stock option plan design
• ESPP design
• ESOP design
• Comparison of equity-based reward program

Administration and Communication

• Administration
  • Record keeping
  • Reporting
  • In-house administration
  • Outsourcing
• Communication
  • Employee understanding
  • What to communicate
  • Sample forms and communications

Challenges in Equity Rewards

• Stocks always rise, don’t they?
• What are underwater options?
• Alternatives for underwater options
• Proactive approaches
• Multinational considerations
• Attraction and retention
• Effect of external and internal factors on stock option practices

	Credits CCP: Elective CBP: Elective Recertification: 2 course, .5 Exam CEUs: 1.5 Course, .3 Exam CPEs: 16 CFP: 11 CPIM/CFPIM/CSCP: 14 points PHR/SPHR/GPHR recertification hours: 16
	Faculty
	Course book amendments
	Test your knowledge

Consider Bringing This Course to Your Location This professional development program and others offered by WorldatWork can be customized to meet the unique needs of your organization and delivered at your location. For more information, contact a Corporate Education Resource Manager at 877/710-5970 or 480/905-5980.