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The Tax Consequences of Choice: Options, Futures, Rights & Warrants - San Jose Chapter 10.21.20
Wednesday, October 21, 2020, 6:00 PM - 8:00 PM PDT
Category: In-Person Chapter Meetings

The Tax Consequences of Choice: Options, Futures, Rights & Warrants
San Jose Chapter Virtual Meeting


Wednesday, October 21, 2020
6:00 PM to 8:00 PM


Online Meeting via Zoom
This will be Zoom Meeting. Once you register and pay, the Zoom link will be provided in your confirmation email for you to log in at the designated meeting time. Zoom does require registration before entering the meeting.


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.


Monica Haven, E.A., J.D. 

Monica Haven, E.A., J.D. has a Masters in Taxation (LL.M.) and is a graduate fellow and former faculty member of the National Tax Practice Institute®.  In practice for more than 30 years as an Enrolled Agent, an Accredited Tax Advisor® and an Accredited Tax Preparer®, Monica is a sought-after guest lecturer on college campuses and at community organizations.  Monica has been a long-term and active member of numerous professional organizations, including the National Association of Enrolled Agents, the National Society of Accountants, the National Association of Tax Practitioners, the National Society of Tax Practitioners, the California Society of Enrolled Agents, the California Society of CPAs, and the California Society of Accounting and Tax Professionals, as well as the Los Angeles County Bar Association, the Young Tax Lawyers Committee, and the Tax Law Society. Monica welcomes every opportunity to share her experience and expertise in the classroom even as she maintains her Southern California tax practice which serves national and international clients.  Her students have said, she’s a “fantastic speaker” who can take “hard subjects and put them into concepts or analogies that are easy to understand.” For additional information, published articles and extensive, useful tax information, please head for Monica’s website at

CPE Information:

2 Federal Law hours (Topics covering existing tax law)
CTEC: 1000-CE-4811

Knowledge Level: Intermediate (Basic knowledge helpful) 


Member Cost: $0
Non-Member Cost: $30

Click the link below to register!

Cancellation and Refund Policy for Meeting Purchase:
Written webinar cancellations will be accepted up to three (3) business days before the course begins for a full refund. Please email your request to [email protected]. No refunds will be given if cancellation notice is received later than three (3) business days before the course begins, or for no-show registrants.

This presentation has been designed to meet the requirements of the Return Preparer Office, the California State Board of Accountancy; and the California Tax Education Council including code 31 of Federal Regulations10.6 (g). This does not constitute an endorsement by these groups. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA. 95812- 2890, or phone CTEC at (877) 850-2832, or on the Internet at

Contact: [email protected] or 949-715-4192