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NASPP Essentials

Deferred Stock Units
Jan 10,2020

This article summarizes the characteristics and tax treatment of deferred stock units (DSUs).

US Tax Withholding and Reporting for Stock Compensation
Dec 03,2019

Where participants recognize compensation income in connection with stock compensation, the company has a reporting obligation with respect to this income and is also sometimes required to withhold taxes on the income. This article summarizes the U.S. tax withholding and reporting requirements for stock compensation.

Latest Developments

Tax Changes for 2019
Nov 14,2018

Changes to tax withholding rates and compensation thresholds for various tax-related purposes for 2019.

Major US Tax Reform Will Impact Stock Compensation
Dec 21,2017

A summary of the provisions of the Tax Cuts & Jobs Act of 2017 that impact stock compensation.

IRS Proposes Regulations Under Section 409A
Jun 30,2016

On June 22, 2016, the IRS proposed new regulations under Section 409A. The proposals are intended to clarify certain aspects of the final regulations under Section 409A and the proposed regulations on inclusion of income for violations of Section 409A. Although the regulations are not final, they can generally be relied on immediately. This development is a discussion about some of the most significant clarifications that relate to stock compensation.

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10 Compensation and Severance Pitfalls Under the 409A Rules
Jan 14,2009

Section 409A of the Internal Revenue Code was enacted in 2004 and has been in effect since 2005, but the comprehensive and complex final regulations interpreting the provision formally took effect only January 1, 2009. As a result, “good-faith compliance” with the statutory provisions and transitional guidance is now no longer enough. Plan documentation and operations now need to conform to the final regulations, with limited exemptions for grandfathered deferrals earned and vested before 2005. Failure to abide by the final regulations comes with a hefty price. Specifically, affected participants will be subject to accelerated taxation, a 20% tax penalty and possibly additional interest.

Tax Consequences of Noncompliance with Requirements of Section 409A(a)
Dec 16,2008

On December 5, 2008, the Internal Revenue Service issued proposed regulations describing how to calculate amounts includible in income when a nonqualified deferred compensation plan or agreement fails to comply with the requirements of Section 409A(a) of the Internal Revenue Code.

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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.

409A Audits
Jun 24,2014
Barbara Baksa

409A Audits

Tax Reform
Mar 11,2014
Barbara Baksa

Tax Reform

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Webcasts

Ask the Experts: Retirement & Retirement Eligibility
Mar 18,2014

Get answers to all your questions on the treatment of stock awards upon retirement!

Avoiding Stock Administration Asteroids
Feb 27,2014

Are complex rules and regulations on a collision course with your stock plans?

Podcasts

Regulations & Statutes

Proposed Regulations: Application of Section 409A to Nonqualified Deferred Compensation Plans 
Jun 22,2016

Proposed rules on section 409A addressing grants to newly hired employees, payments upon death, accelerations or delays in payments due to foreign ethics or conflicts of interest laws, separation pay, distribution of restricted stock in lieu of compensation, and vesting under the income inclusion rules.

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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.

NASPP

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