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Impact of the DOMA Ruling on Public Companies
Jul 01,2013

In June 2013, the U.S. Supreme Court struck down Section 3 of the federal Defense of Marriage Act and thus required federal recognition of same-sex marriage recognized under state law. This article considers the impact of this decision on SEC regulations affecting public companies and other fundamental SEC rules that will be affected by the immediate change. The article also examines the impact to definitions and concepts important in the administration of most stock incentives, human resources and employee benefits.

SEC Staff Reiterates Rule 144 Applies to Charitable Remainder Trust
Jun 30,2000

The Corporate Counsel discusses an SEC interpretive letter reaffirming its position that an independent trustee is not sufficient to distinguish the affiliate from the trust where the affiliate is the settlor and income beneficiary.


Outline of Rule 144
Sep 28,2018

This article provides a summary of Rule 144.


SEC Plans Changes for Forms 4, 5, and 144
Jan 20,2021
Barbara Baksa

The SEC is planning to require electronic filing for Form 144, to give affiliates extra days to file it, and to add Rule 10b5-1 plan info to Forms 4 and 5.

More COVID Relief: Form 144 and Section 83(b) Elections
Apr 14,2020
Barbara Baksa

Recent announcements from the SEC and the IRS make it easier to file Form 144 and extend the deadline to file Section 83(b) elections. Plus, don't miss our quick survey on COVID-19.

Gifts and Rule 144
Dec 15,2011
Barbara Baksa

Gifts and Rule 144

Regulations & Statutes

Rule 144 as Amended
Feb 15,2008

Read the entire Rule 144 as amended.

SEC Rel. No. 33-7390
Jul 05,2007

Revisions to Rule 144 and Rule 145 to Shorten Holding Period for Affiliates and Non-Affiliates; Proposed Rule.

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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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