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Termination and Retirement

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NASPP Essentials

Retirement Provisions for RSUs
Mar 10,2020

This article discusses the tax and accounting consequences of retirement provisions included in RSU awards, with an in-depth look at the rules around collecting FICA payments and best practices in this area.

Restricted Stock and Unit Plans
Jan 10,2020

This article explains the characteristics of restricted stock, restricted stock units, and restricted stock purchases. It also covers the design, administrative, tax, securities law, and financial considerations of these arrangements.

Technical Issues Related to Accelerated Vesting of RSUs at Retirement
Jul 01,2008

This letter discusses three tax issues arising from the accelerated vesting of RSUs of which employers should be aware.

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What Happens to Equity Awards in a Furlough?
May 07,2020
Jennifer Namazi

How are employees and their equity plan awards affected by short term furloughs?

In the Courts: Are Stock Plan Provisions Too General?
Jan 23,2020
Jennifer Namazi

A recent case in the Canadian courts raises some questions about whether stock plan provisions need to be more specific.

Random Answers
Sep 01,2015
Barbara Baksa

Random Answers

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Sample Documents

FAQs on FICA Taxes on RSUs for Retirement-Eligible Employees
Sep 11,2012

Sample FAQ explaining to retirement-eligible employees how FICA taxes will be collected on RSUs that provide for accelerated or continued vesting upon retirement.


Ask the Experts: Accounting for Equity Compensation
Apr 29,2015

All you ever wanted to know about accounting for equity compensation but were afraid to ask!

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?

Surveys & Studies

Executive Summary and Selected Results for the 2019 Domestic Stock Plan Design Survey
Mar 10,2020

Key trends in the design of restricted stock/unit, performance award, and stock option programs.

Restricted Stock and Restricted Stock Unit Utilization Today
Jul 14,2017

Newly updated results for Ayco's informal survey as to the utilization of restricted stock and RSUs at 325 companies where Ayco provides financial counseling or financial education services.

Our Biennial Long-Term Performance Plan Review
May 12,2017

Ayco's informal survey of 350 of their clients on the design of performance award programs, including types of types of awards, grant frequency, performance period, metrics, payout structures, TSR awards, and more.

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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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