NASPP Executive Director, Barbara Baksa, discusses five things you should have on your radar in 2017.
Notice 2020-65: Relief with Respect to Employment Tax Deadlines ...
Instructions to Form 1099-MISC and Form 1099-NEC
General Instructions to Form 1099
Instructions to Forms W-2 and W-3
IRS Extends Relief on Tax Deposits to RSUs and SSARs
IRS Guidance on Timing of Income Inclusion and Tax Withholding f...
IRM Procedural Update: Waivers $100,000 Next Business Day Rules ...
GLAM 2020-004: Income Inclusion and Application of FICA and FIT ...
Transcript: Retirement Eligibility Survival Guide
Retirement Provisions for RSUs
Excess Tax Withholding: What You Need to Know
IRS Publication 15: Employer's Tax Guide
IRS Publication 15-B: Employer's Tax Guide to Fringe Benefits
Current Withholding Rates
Accounting for Equity Compensation in the United States
FAQs on Form W-2 and 1099 Reporting for Equity Compensation
Accounting Treatment of Stock-Settled SARs
Taxation of Stock-Settled SARs
US Tax Withholding and Reporting for Stock Compensation
Accounting for Performance Awards
Ninth Circuit Redo in Altera Upholds Treasury Regulation on Stoc...
Transcript: Equity Values of a Different Flavor
Ninth Circuit Upholds Cost-Sharing Regulations in Altera
IRS Issues Guidance on New Section 83(i)
Figuring Out Section 6039 Filings
Tax Changes for 2019
Form W-2 Reporting Checklist for Stock Compensation
IRS Clarifies Role of Gross-Ups When Taxes Are Assessed on an Ea...
FASB aligns Employee and Nonemployee Stock Compensation Guidance
FASB Expands Scope of ASC 718 to Cover Awards to Nonemployees
Program Manager Technical Advice 2018-015
FASB Simplifies Accounting for Share-based Payment Arrangements ...
Six Things Companies with Nonemployees Need to Know Right Now!!
Journal Entries for Stock Compensation
Sample Disqualifying Disposition Survey for ISOs
ISO Disqualifying Disposition Notice
Disqualifying Disposition Survey for ESPP
IRS Releases Additional Guidance on 2018 Wage Withholding
Transcript: Financial Reporting & Accounting Playbook
Transcript: Tax Reform: What's the Final Word?
Tax Changes for 2018
How Will Tax Reform Affect Stock Compensation?
Major US Tax Reform Will Impact Stock Compensation
Transcript: U.S. Tax Withholding and Reporting for Stock Compens...
Employment Tax Considerations for Equity Plans as T+2 Takes Effect
Transcript: The Trump Administration and Compensation
FASB Clarifies Accounting for Modifications of Share-Based Payments
Transcript: Money Talks: Cash Awards
FASB Issues Modification Accounting ASU
Transcript: Be Prepared for T+2
FASB Issues Exposure Draft on Nonemployee Accounting
IRS Publishes Audit Techniques Guide for Golden Parachute Payments
Transcript: The Rules Are In! ASC 718 Simplified...Sort Of?
Golden Parachute Payments--Audit Techniques Guide for Large Busi...
FAQ: U.S. Equity Compensation Plans (2017)
FASB Proposes Amendments to Modification Accounting under ASC 718
IRS Proposes Regulations Under Section 409A
FASB Issues Final Update to ASC 718
FASB Issues Accounting Standards Update on Employee Share-Based ...
Option Transfers for Estate Planning
FASB Simplifies Accounting for Share-based Payments
Changes in Accounting for Stock-Based Compensation–Some Good New...
FASB Simplifies the Accounting for Share-Based Payments
ISO/ESPP Flow Charts: Section 6039 Flow Charts
Restricted Stock Flow Charts: Cost-Basis Reporting Flow Chart fo...
Corporate Governance Study
IRS Filing and Reporting Requirements for ISO Exercises and ESPP...
Do Some Clawback Policies Trigger Variable Stock Plan Accounting?
Instructions to Forms 3921 and 3922
EITF Issue 13-D Explained
Nasdaq Amends Rules Related to Compensation Committee Composition
Accounting for Stock Compensation Under FASB ASC Topic 718
Rev. Proc. 2012-29 – Election to Include in Gross Income in Year...
Final NYSE Rules for Comp Committees, Consultants, Counsel and O...
Final Nasdaq Rules for Comp Committees, Consultants, Counsel and...
SEC Approves Exchange Standards for Compensation Committee Indep...
NYSE Listing Standard: Compensation Committee Independence
NASDAQ Listing Standard: Compensation Committee Indepenence
Mobile Workforce State Income Tax Simplification Act – PwC (12/2...
FAQs on FICA Taxes on RSUs for Retirement-Eligible Employees
IRS Information Letter 2012-0063 (Increased Withholding on Suppl...
Employer Rules for Withholding the New 0.9% Medicare Tax
Example Form 3921 Electronic Return
Guide to Transferable Options
New IRS Filing and Reporting Requirements for ISO Exercises and ...
Some Comments on the Pre-Clearance Procedure
Accelerated Taxation of Deferred Compensation Under Section 457A...
New Rules for ESPPs and Reporting ISO and ESPP Share Transactions
Sample RSU Vest Employee Income/Tax Communication
Revised FAQs Regarding Section 6039 Reporting and Final Regulati...
Cover Letter - ESPP Tax Report
Treasury Issues Final Regulations under Section 6039
Regulation §31.3402(g)-1 – Supplemental Wage Payments
Regulation §31.3401(a)-1 – Collection of Income Tax at Source
Regulation §1.6041-2 – Return of information as to payments to e...
Tax Consequences of Noncompliance with Requirements of Section 4...
Notice 2008-115: Reporting and Wage Withholding Under Internal R...
Failure to Pay Over Payroll Taxes Could Land You in Jail
10 Reasons to Implement Net Exercise
Potential Tax Problems for Restricted Stock Held by Retirement-E...
SEC Extends Use of Simplified Method for Estimating Expected Opt...
New York State Alters Tax on Stock-Based Compensation
Options Internal Control Questionnaire for SOX Compliance
ESPP Qualifying Disposition Survey Template
The Section 409A Survival Guide: A Comprehensive Deferred Compen...
Section 409A Rewrites the Rules on Severance Pay and Benefits
Treatment of Stock Compensation in Diluted Earnings Per Share
IRS Issues Final Regulations on Tax Withholding for Supplemental...
Stock Plan Audit and Controls Checklist
Grist Report: FAS 123(R) Equity Restructuring Provisions: More "...
Equity Restructurings Could Trigger Significant Compensation Cos...
Sample Internal Control Documentation
FASB Amends 123(R) for Contingent Cash Settlement of Stock Options
Practice Pointers - Expected Exercise Behavior
Grant Date of Equity Awards under FAS 123R and FSP No. 123(R)-2
GRIST Report: 'Grant date' communication requirement for stock c...
SEC Staff Guidance on Accounting for Share-Based Payment
SEC Staff Releases Guidance on Option Valuation Under Statement ...
New Disclosures About Option Expensing
Stock Options in Divorce
SEC Staff Accounting Bulletin No. 107
Tax Withholding on Option Exercises Subsequent to Divorce
FASB Issues New Accounting Standard for Stock Compensation
Checklist – 10Q/K Statements
Sample Disclosure and Control Procedures
Calendar – Securities Filings
Cover Letter - Restricted Stock Tax Report
Cover Letter - Quarterly Option Tax Report
Rev. Rul. 2004-60 - Taxation of Stock Options and NQDC in Divorce
Checklist – FAS 123 Reporting
Arizona Individual Income Tax Ruling
IRS Field Directive on Assertion of Penalty for Failure to Depos...
Impact of the Sarbanes-Oxley Act of 2002 on Executive and Equity...
Rev. Proc. 2002-50: Form 1099-B Filing Exemption for Same-Day Sales
Rev. Rul. 2002-22
Year End U.S. Tax Statements
Rev. Rul. 98-21 – Taxation of gifts of employee stock options fo...
Rev. Proc. 98-34 – Valuing gifts of employee stock options for e...
Wisconsin Treatment of Stock Options
#69: Release Secrets Unlocked with Raul Fajardo and Don Gillotti from Certent
Best Practice Tips for a Smooth ReleaseRead More
#53: The Big Four: ESPP Mistakes You Could Be Making (Without Even Knowing It)
Discussion re: the Four Biggest Mistakes You Could Be Making with Your ESPP Without Even Knowing ItRead More
#47: The Latest from ISS With Peter Kimball
Interview with Peter Kimball, Head of Advisory and Client Services for ISS Corporate SolutionsRead More
#45: Five Things You Need to Know About W-2 Box 11
Barbara Baksa, our NASPP Executive Director, talks about the nuances of reporting tax withholding information in Box 11 of Form W-2. Read More