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NASPP Essentials

Ten Facts About the ESPP $25,000 Limitation
May 05,2020

The article offers an in-depth explanation of how to apply the Section 423 $25,000 limitation to your ESPP.

Understanding the $25,000 Limit in Seven Slides
May 05,2020

This slide deck uses several examples to explain key concepts important to understanding the $25,000 limitation under section 423.

Latest Developments

Articles

NASPP Blog

Don’t Miss this Important New Requirement for your ESPP!
Dec 18,2018
Emily Cervino, CEP, Fidelity Stock Plan Services

Emily Cervino of Fidelity Stock Plan Services explains how new rules for hardship withdrawals from 401(k) plans impact your ESPP. Make sure you're prepared!

More Year-End Updates
Dec 04,2018
Barbara Baksa

Updates to the definition of "highly compensated" for Section 423 purposes and "key employees" for Section 409A purposes. Also, the penalties for late tax form filings (and failures to file) increase.

Sample Documents

Sample $25,000 Limit Worksheet for Employees
May 05,2020

Sample worksheet to explain the $25,000 limit to employees.

Webcasts

Final Regulations on Sections 6039 and 423: Implications and Action Items
Jan 20,2010

Learn what you need to do to comply with the final Learn what you need to do to comply with the final regulations on Sections 6039 and 423 of the Internal Revenue Code!regulations on Sections 6039 and 423 of the Internal Revenue Code!

Regulations & Statutes

Section 423: Employee Stock Purchase Plans
Dec 22,2017

Section 423 of the Internal Revenue Code, which defines qualified employee stock purchase plans.

Treasury Regulation §1.423-2 – Employee stock purchase plan defined
Dec 22,2009

Treasury Regulations pertaining to Section 423 qualified employee stock purchase plans.

Treasury Regulation §1.423-1 – Applicability of section 421(a)
Nov 17,2009

Treasury Regulations pertaining to Section 423 qualified employee stock purchase plans.

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About Us

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.

NASPP

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