Leveraging data from the NASPP/Deloitte Consulting 2020 Domestic Stock Plan Administration Survey, this episode highlights trends in staffing and placement of the stock administration function, telework, excess tax withholding and education formats.
Guest: Barbara Baksa, Executive Director, NASPP
Where is the Stock Administration function typically housed within an organization? (3:47)
Staffing Stock Administration in house: number of dedicated personnel (5:58)
Telework trends (10:13)
Excess tax withholding: how many companies are doing it? (14:06)
Education trends and the role of the in-person presentation (19:40)
Resources mentioned in this episode:
5 Trends in Stock Administration Staffing and Practices (NASPP Blog)
Top Trends: Plan Administration, ESPPs, Ownership Guidelines, Insider Trading Compliance (NASPP Webcast)
Administrator's Corner: Multigenerational Communications (The NASPP Advisor)
Communication in the Multi-Generational Workforce (NASPP Blog)
Example 6039 FAQ for Employees
Figuring Out Section 6039 Filings
ISO/ESPP Flow Charts: Section 6039 Flow Charts
SEC Proposes Updates to Form S-8 and Rule 701
US Tax Updates for 2021
Current Withholding Rates
Tax Reporting Guide for Stock Plan Transactions
Notice 2020-65: Relief with Respect to Employment Tax Deadlines ...
General Instructions to Form 1099
Instructions to Forms W-2 and W-3
Instructions to Form 1099-MISC and Form 1099-NEC
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 ...
Administration Considerations in a Stock Split
Sample Email Explaining the $25,000 Limitation
Sample Explanation of the $25,000 Limitation
Sample $25,000 Limit Worksheet for Employees
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
Restricted Stock and Unit Plans
FAQs on Form W-2 and 1099 Reporting for Equity Compensation
Taxation of Stock-Settled SARs
US Tax Withholding and Reporting for Stock Compensation
Plan Duration Forecast
Ninth Circuit Redo in Altera Upholds Treasury Regulation on Stoc...
Ninth Circuit Upholds Cost-Sharing Regulations in Altera
Sample FAQs on Cost-Basis Reporting
IRS Issues Guidance on New Section 83(i)
Stock-for-Stock Option Exercises
Understanding Compensatory Stock Options
Determining If an 83(B) Election Is Right for You
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...
Change in Control Estimate for Employees
NASPP Comment Letter on SEC Concept Release on Rule 701 and Form...
FAQs for a New ESPP
SEC Amends Rule 701 and Seeks Comment on Changes to Rule 701 and...
SEC Amends Rule 701; Solicits Comment on Ways to Modernize Rules...
Sample Grant Cover Letter - Award
Sample Grant Cover Letter - Stock Option
Sample Email Notice of Online Grant
Sample Grant Notice--Three Things You Need to Know About Your Grant
SEC Concept Release on Rule 701 and Form S-8
Program Manager Technical Advice 2018-015
Transcript: Equity Compensation and Financial Wellness
SEC Fines Private Company in First Enforcement Action from Rule ...
Sample Disqualifying Disposition Survey for ISOs
ISO Disqualifying Disposition Notice
Disqualifying Disposition Survey for ESPP
IRS Releases Additional Guidance on 2018 Wage Withholding
Purchase Checklist for ESPP
ESPP Approvals Checklist
Rule 701 Refresher and Updates
Transcript: Tax Reform: What's the Final Word?
Tax Changes for 2018
Major US Tax Reform Will Impact Stock Compensation
Transcript: U.S. Tax Withholding and Reporting for Stock Compens...
Transcript: Survey Says: 10 Dos & Don'ts of Stock Plan Administr...
Survey Says: 10 Dos & Don'ts of Stock Plan Administration
Employment Tax Considerations for Equity Plans as T+2 Takes Effect
Compensation: What You Should Know When Selling the Company
Transcript: Money Talks: Cash Awards
Transcript: Be Prepared for T+2
SEC Approves T+2 Settlement
IRS Publishes Audit Techniques Guide for Golden Parachute Payments
IRS Updates Golden Parachute Audit Guide
Transcript: The Rules Are In! ASC 718 Simplified...Sort Of?
Golden Parachute Payments--Audit Techniques Guide for Large Busi...
IRS Proposes Regulations Under Section 409A
Option Transfers for Estate Planning
Restricted Stock Flow Charts: Cost-Basis Reporting Flow Chart fo...
Sample Email: Five Things You Need to Know About Form 1099-B
Sample Email on Cost Basis
IRS Filing and Reporting Requirements for ISO Exercises and ESPP...
Instructions to Forms 3921 and 3922
NASPP Quick Survey: Administrative Procedures in the Death of Pl...
NASPP Quick Survey: ESPP Administration
Impact of the DOMA Ruling on Public Companies
Rev. Proc. 2012-29 – Election to Include in Gross Income in Year...
Ownership Guidelines Checklist & Template
Presentation on ISOs for Employees at Private Companies
Sample Presentation on Stock Options
Mobile Workforce State Income Tax Simplification Act – PwC (12/2...
FAQs on FICA Taxes on RSUs for Retirement-Eligible Employees
NASPP Quick Survey: Stock Plan Administration Staffing
IRS Information Letter 2012-0063 (Increased Withholding on Suppl...
Employer Rules for Withholding the New 0.9% Medicare Tax
Sample Employee Presentation on ESPP, Stock Options, and Awards
Sample Employee Presentation on RSUs
Corp Acquisition: Sample Prospectus and FAQ
Corp Acquisition: Sample Notice to Optionees
M&A Due Diligence Documents
ESPP Sample Q&A on Share Shortfall
Sample ESPP Make Whole Q&A
Example Memo re: Form 3921
Example Memo to Employee re: Form 3922
Example Memo to Employees re: Form 3922 (transfer not at purchase)
Example Memo: Form 3921 Employee Communicaton
Stock Ownership Monitoring Chart
Example Form 3921 Electronic Return
Guide to Transferable Options
New IRS Filing and Reporting Requirements for ISO Exercises and ...
Sample 6039 Information Statements
Example Aggregate Forms 3921 and 3922
M&A Data Conversion Questionnaire
New RSU Program FAQ
Former Employee FAQ on Restricted Stock Units
Underwater Options Exchange Checklist
You and Your Database, and the Problems that Lurk Within…
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
ESPP Communications Checklist
Educating Employees on Your ESPP
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
Communicating Stock Compensation: Approaching the Process Strate...
SSAR FAQ: Introduction to SSARs
Restricted Stock Election to Pay Taxes in Cash
Restricted Stock Tax Payment Election Form
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...
Sample Email Notification Release of Vested Shares
Tax Consequences of Noncompliance with Requirements of Section 4...
Notice 2008-115: Reporting and Wage Withholding Under Internal R...
Sample Schedule TO - Initial Communication
ESPP enrollment/change form
ESPP Presentation for Participants
Failure to Pay Over Payroll Taxes Could Land You in Jail
Option Exchange Communication from Plan Administrator
Option Exchange Communication from CEO
Restricted Stock Units FAQ - global use
Sample Additional Communications for Exchange Offer
10b5-1 Plan - Issuer Administration Checklist
10 Reasons to Implement Net Exercise
Potential Tax Problems for Restricted Stock Held by Retirement-E...
ESPP Enrollment Form
Sample ESPP Withdrawal Form
Sample Exercise Notice
New York State Alters Tax on Stock-Based Compensation
ESPP Qualifying Disposition Survey Template
The Section 409A Survival Guide: A Comprehensive Deferred Compen...
Section 409A Rewrites the Rules on Severance Pay and Benefits
SAR Exercise Notice (Settlement in Cash or Stock)
SAR Exercise Notice (stock settlement only)
SAR Exercise Notice (cash settlement only)
Administering an Employee Stock Purchase Plan
IRS Issues Final Regulations on Tax Withholding for Supplemental...
Stock Split FAQs
Restricted Stock Unit Vesting FAQ
Effectively Using Employee Communication to Maximize the Benefit...
Announcement of Restricted Stock Program
Sample Participant Presentation on NQSOs
Stock Options in Divorce
Sample FAQ on Restricted Stock
Restricted Stock Fact Sheet
Practice Pointers: Rule 10b5-1 Plans and SOX Section 402 Issues
Employee Education that Hits the Mark
Tax Withholding on Option Exercises Subsequent to Divorce
Cover Letter - Restricted Stock Tax Report
Cover Letter - Quarterly Option Tax Report
Checklist – 10Q/K Statements
Calendar – Securities Filings
Director and Officer Questionnaire
Cover Letter - ISO Disqualifying Dispositions
Disqualifying Disposition Survey - ESPP
Sample Disqualifying Disposition Survey
Internal Memo on Disqualifying Dispositions
Rev. Rul. 2004-60 - Taxation of Stock Options and NQDC in Divorce
Checklist – FAS 123 Reporting
Arizona Individual Income Tax Ruling
Conversion Election Agreement - Restricted Stock into Restricted...
Restricted Stock Units - Deferral Election Agreement
Form 5 "No Form Required" Certification
Annual Insider Trading Reminder Letter
Sample Power of Attorney
Memo on SEC Requirements Once Insider Ceases to be a Section 16 ...
IRS Field Directive on Assertion of Penalty for Failure to Depos...
Rev. Proc. 2002-50: Form 1099-B Filing Exemption for Same-Day Sales
Rev. Rul. 2002-22
Year End U.S. Tax Statements
Sample Insider Trading Policy
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
5 Tax Reporting Tips
Tips to ensure proper tax reporting and avoid mistakes. Read More
#70: Financial Planning for Employees with Bruce Brumberg, myStockOptions.com
Financial planning strategies for employeesRead More
#69: Release Secrets Unlocked with Raul Fajardo and Don Gillotti from Certent
Best Practice Tips for a Smooth ReleaseRead More
#50: Escheatment and Equity Plans
Cynthia Nisley of Georgeson Corporation walks through escheatment related to equity pla...Read More