tag:www.naspp.com,2008-08-20:/blog//1 2010-03-11T07:49:17Z News and developments in the world of stock compensation, brought to you by the NASPP. Movable Type Pro 4.25 tag:www.naspp.com,2010:/blog//1.8184 2010-03-11T05:05:25Z 2010-03-11T07:49:17Z

We've just launched the 2010 Domestic Stock Plan Design Survey. This week I give you the top five reasons you should participate in the survey and discuss the trends I'm most excited about getting new data on.

Barbara Baksa, Executive Director, NASPP http://www.naspp.com/blog/bios.html#bbaksa We've just launched the 2010 Domestic Stock Plan Design Survey. This week I give you the top five reasons you should participate in the survey and discuss the trends I'm most excited about getting new data on. <p><a href="http://www.naspp.com/blog/2010/03/2010-domestic-stock-plan-design-survey.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8132 2010-03-09T20:47:45Z 2010-03-09T08:05:38Z

Robyn Shutak, Education Director, NASPP http://www.naspp.com/blog/bios.html#rshutak <p><a href="http://www.naspp.com/blog/2010/03/you-probably-dont-need-me.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8161 2010-03-04T05:05:40Z 2010-03-04T07:59:19Z

This week I have a grab bag of announcements for you, including the date and location of this year's NASPP Conference, why the UK tax year ends on April 6, changes in store for our friends at RiskMetrics, and the CEP exam.

Barbara Baksa, Executive Director, NASPP http://www.naspp.com/blog/bios.html#bbaksa This week I have a grab bag of announcements for you, including the date and location of this year's NASPP Conference, why the UK tax year ends on April 6, changes in store for our friends at RiskMetrics, and the CEP exam. <p><a href="http://www.naspp.com/blog/2010/03/naspp-conference-announced.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8146 2010-03-02T08:04:35Z 2010-03-02T08:59:28Z

The SEC has issued a Statement confirming a commitment to convergence of U.S. GAAP with IFRS as well as a continued effort on adopting a single high-quality global accounting standard. The SEC's 2008 Roadmap generated a significant amount of comments; this week I take a look at how the SEC's Statement and new Work Plan address issues raised through that feedback.

Rachel Murillo, Editorial Director, NASPP http://www.naspp.com/blog/bios.html#rmurillo The SEC has issued a Statement confirming a commitment to convergence of U.S. GAAP with IFRS as well as a continued effort on adopting a single high-quality global accounting standard. The SEC's 2008 Roadmap generated a significant amount of comments; this week I take a look at how the SEC's Statement and new Work Plan address issues raised through that feedback. <p><a href="http://www.naspp.com/blog/2010/03/sec-addresses-ifrs-adoption-concerns.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8128 2010-02-25T10:55:42Z 2010-02-25T11:24:22Z

When a full-time employee becomes a part-time employee, what should happen to unvested equity awards? This week I explore the issues that impact a company's policy for this change in status.

Rachel Murillo, Editorial Director, NASPP http://www.naspp.com/blog/bios.html#rmurillo When a full-time employee becomes a part-time employee, what should happen to unvested equity awards? This week I explore the issues that impact a company's policy for this change in status. <p><a href="http://www.naspp.com/blog/2010/02/part-time-policy.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8119 2010-02-23T05:41:05Z 2010-02-23T08:58:27Z

This week I focus again on tax increases in the UK, but for the 2011-2012 tax year, which begins on April 6, 2011. At that time, National Insurance Contributions (NICs) are scheduled to increase to 13.8% (up from 12.8%) for employers and to 12% (up from 11%) for employees. Also, for those of you looking for a solution for e-filing Section 6039 returns, I provide info on market research Stock & Options Solutions is currently conducting around needs in this area.

Barbara Baksa, Executive Director, NASPP http://www.naspp.com/blog/bios.html#bbaksa This week I focus again on tax increases in the UK, but for the 2011-2012 tax year, which begins on April 6, 2011. At that time, National Insurance Contributions (NICs) are scheduled to increase to 13.8% (up from 12.8%) for employers and to 12% (up from 11%) for employees. Also, for those of you looking for a solution for e-filing Section 6039 returns, I provide info on market research Stock & Options Solutions is currently conducting around needs in this area. <p><a href="http://www.naspp.com/blog/2010/02/one-for-you-nineteen-for-me---part-2.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8108 2010-02-18T11:50:59Z 2010-02-18T12:36:26Z

Is net exercise right for your company? If you haven't considered net exercise, yet, you owe it to yourself and your company to find out how your company could benefit from a net exercise program (and what issues to consider before doing so). If your plan already allows for net exercise, make sure you are taking full advantage of the benefits available!

Rachel Murillo, Editorial Director, NASPP http://www.naspp.com/blog/bios.html#rmurillo Is net exercise right for your company? If you haven't considered net exercise, yet, you owe it to yourself and your company to find out how your company could benefit from a net exercise program (and what issues to consider before doing so). If your plan already allows for net exercise, make sure you are taking full advantage of the benefits available! <p><a href="http://www.naspp.com/blog/2010/02/fas-123r-now-asc-718.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8086 2010-02-16T05:53:12Z 2010-02-16T08:57:15Z

Do you know how much tax your employees in the UK are paying on their stock compensation? It's about to get a lot higher and further rate increases are scheduled for next year as well. If you've been turning a deaf ear to the recent UK budget announcements, now is the time to start listening--before it's too late to do anything for your UK employees.

Barbara Baksa, Executive Director, NASPP http://www.naspp.com/blog/bios.html#bbaksa Do you know how much tax your employees in the UK are paying on their stock compensation? It's about to get a lot higher and further rate increases are scheduled for next year as well. If you've been turning a deaf ear to the recent UK budget announcements, now is the time to start listening--before it's too late to do anything for your UK employees. <p><a href="http://www.naspp.com/blog/2010/02/one-for-you-nineteen-for-me.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8085 2010-02-11T12:47:48Z 2010-02-11T12:59:30Z

Last week I explored the connection between the affirmative defense provided under Rule 10b5-1(c) and appropriate timing of Rule 10b5-1 trading plans. The same interpretive guidance that got me thinking about creating 10b5-1 trading plans also clarified some issues...

Rachel Murillo, Editorial Director, NASPP http://www.naspp.com/blog/bios.html#rmurillo Last week I explored the connection between the affirmative defense provided under Rule 10b5-1(c) and appropriate timing of Rule 10b5-1 trading plans. The same interpretive guidance that got me thinking about creating 10b5-1 trading plans also clarified some issues... <p><a href="http://www.naspp.com/blog/2010/02/10b5-1-plans-modifications-and-terminations.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8043 2010-02-09T05:15:15Z 2010-02-09T07:34:10Z

Last week, I blogged about operational errors in Section 423 ESPPs. This week, I follow up that discussion with more on the potential impact of errors and an explanation of how separate offerings can be used to minimize the impact of errors.

Barbara Baksa, Executive Director, NASPP http://www.naspp.com/blog/bios.html#bbaksa Last week, I blogged about operational errors in Section 423 ESPPs. This week, I follow up that discussion with more on the potential impact of errors and an explanation of how separate offerings can be used to minimize the impact of errors. <p><a href="http://www.naspp.com/blog/2010/02/more-on-espp-operational-errors.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8058 2010-02-04T10:03:42Z 2010-02-04T22:06:34Z

Heading into the new year, many companies will be starting the annual grant process. If your insiders are due for a new grant this year, they may be looking to modify their Rule 10b5-1 Trading Plan or enter into one...

Rachel Murillo, Editorial Director, NASPP http://www.naspp.com/blog/bios.html#rmurillo Heading into the new year, many companies will be starting the annual grant process. If your insiders are due for a new grant this year, they may be looking to modify their Rule 10b5-1 Trading Plan or enter into one... <p><a href="http://www.naspp.com/blog/2010/02/rule-10b5-1c-exploring-affirmative-defense.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8042 2010-02-02T05:22:11Z 2010-02-02T07:40:58Z

Another area of the final regulations under Section 423 that I think is significant is the guidance on the impact of various operational errors. Section 423 qualification is fragile--one inadventent error can sometimes disqualify an entire offering.

Barbara Baksa, Executive Director, NASPP http://www.naspp.com/blog/bios.html#bbaksa Another area of the final regulations under Section 423 that I think is significant is the guidance on the impact of various operational errors. Section 423 qualification is fragile--one inadventent error can sometimes disqualify an entire offering. <p><a href="http://www.naspp.com/blog/2010/02/operational-errors-in-section-423-plans.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8026 2010-01-28T10:33:06Z 2010-01-28T10:55:23Z

February isn't just time to be thinking about your sweetheart, it's also the deadline for Form 5 filings for many companies. If your company year-end is December 31st, then the Form 5 filing deadline for 2010 is Tuesday, February 16...

Rachel Murillo, Editorial Director, NASPP http://www.naspp.com/blog/bios.html#rmurillo February isn't just time to be thinking about your sweetheart, it's also the deadline for Form 5 filings for many companies. If your company year-end is December 31st, then the Form 5 filing deadline for 2010 is Tuesday, February 16... <p><a href="http://www.naspp.com/blog/2010/01/section-16-year-end-action-items.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8021 2010-01-26T05:21:54Z 2010-01-26T07:47:52Z

Based on a recent IRS announcement and some alerts we've received from law firms, the IRS is stepping up audit activity on executive compensation and employee benefit plans.

Barbara Baksa, Executive Director, NASPP http://www.naspp.com/blog/bios.html#bbaksa Based on a recent IRS announcement and some alerts we've received from law firms, the IRS is stepping up audit activity on executive compensation and employee benefit plans. <p><a href="http://www.naspp.com/blog/2010/01/irs-audits-are-you-ready.html">Click here to read the full entry.</a> </p> tag:www.naspp.com,2010:/blog//1.8002 2010-01-21T09:30:19Z 2010-01-21T09:46:51Z

We saw a dramatic decrease in M&A activity in 2009, which is no surprise given the condition of our economy. The second half of the year did bring with it increased M&A activity, and news sources are all abuzz with anticipation for 2010. Even though a merger or acquisition may be exciting for shareholders and a great way for a company to grow, it can be a serious undertaking for a stock plan manager. If an acquisition or merger is potentially in your future, start brainstorming now on what that project management will look like for you and your team.

Rachel Murillo, Editorial Director, NASPP http://www.naspp.com/blog/bios.html#rmurillo We saw a dramatic decrease in M&A activity in 2009, which is no surprise given the condition of our economy. The second half of the year did bring with it increased M&A activity, and news sources are all abuzz with anticipation for 2010. Even though a merger or acquisition may be exciting for shareholders and a great way for a company to grow, it can be a serious undertaking for a stock plan manager. If an acquisition or merger is potentially in your future, start brainstorming now on what that project management will look like for you and your team. <p><a href="http://www.naspp.com/blog/2010/01/2010-ma-activity.html">Click here to read the full entry.</a> </p>