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Employee Stock Purchase Plans : NASPP Essential

Dec 31,2019 | NASPP

Designing and Implementing an Employee Stock Purchase Plan

This article summarizes the principal features of employee stock purchase plans (ESPPs), especially those that are designed to qualify under Section 423 of the Internal Revenue Code (the “Code”), and highlights some of the practical considerations involved in putting an ESPP into place.

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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.


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