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NASPP Essentials

Award Modifications: Key Considerations
May 05,2020

A chart comparing the key considerations for common types of modifications to equity awards.

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.

Option Transfers for Estate Planning
Apr 04,2016

A summary of the administrative, tax, and other considerations that apply when options are gifted for estate planning purposes.

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Latest Developments

Cryptocurrency Compensation: A Primer on Token-Based Awards
Mar 22,2018

Tokens have nudged into the mainstream with “initial coin offerings” (ICOs) and the blockbuster rises—and drops—in the prices of cryptocurrencies. An emerging trend sees companies leveraging the value of tokens to compensate founders, directors, employees, consultants and others. Just as with traditional equity-based compensation, token-based compensation has significant legal implications.

Auto-Cancel Options: A Smart Way to Address an Old Problem
Mar 31,2020

This article by Infinite Equity proposes a solution for the age-old problem of underwater stock options.

Indexed Options: Sometimes Changes Is Good
Jan 16,2020

This article illustrates how tying option exercise prices to an index can result in a better compensation vehicle.

Assessing Risk in Compensation Incentive Plans
Feb 08,2017

This article provides a framework from which to evaluate whether compensation incentive programs, including equity incentives, encourage appropriate and not excessive levels of risk-taking among employees. The article discusses risk in the context of pay mix, performance measures, performance and payout curves, goal setting certification of performance, and participant communications.

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Equity Design Ideas to Align Outcomes with Objectives
Aug 18,2020
Jennifer Namazi

Equity design ideas aimed at avoiding undesirable outcomes and better alignment with plan objectives.

4 Ways Equity Awards Can Help Cash Flow
Jul 28,2020
Barbara Baksa

Is your company feeling the pinch right now when it comes to cash flow? Here are four ways your equity plan can come to the rescue.

5 Things to Know About Award Modifications
May 05,2020
Barbara Baksa

Five things to be aware of before you modify equity awards. You for sure don't want to forget about #4.

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Sample Documents

Guide to Transferable Options
Jan 02,2011

The Nonqualified Stock Option Plan now allows certain plan participants to transfer their vested nonqualified options to family members. This communication outlines the purpose, tax consequences to U.S. optionees and procedures to transfer your options if you, upon the advice of your financial and/or tax advisor, determine that a transfer is appropriate for you. This outline is not intended to be exhaustive and does not address the taxation of options under the laws of any state, municipality or any non-U.S. jurisdiction in which you may reside.


What’s Next for Equity Compensation in 2021
Jan 20,2021

Insights on how the election, COVID-19 pandemic and anticipated SEC regulations may impact equity compensation in 2021.

Knowing When to Let Go: Practical Advice on Amending vs. Replacing Your Equity Compensation Plan
Apr 19,2011

Get practical advice on whether to amend or replace your equity compensation plan!


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.

2018 Top 250 Report
Nov 13,2018

This 46th annual FW Cook Top 250 Report details the long-term incentive practices and trends of the 250 largest companies in the Standard & Poor’s (“S&P”) 500.

The ClearBridge 100 Report
May 31,2018

This ClearBridge 100 Report presents findings on various executive compensation policies, including compensation recovery (clawback) policies, stock ownership guidelines and post-vesting holding requirements, anti-hedging policies and anti-pledging policies, and target compensation positioning philosophies. The ClearBridge 100 is comprised of 100 S&P 500 companies.

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Regulations & Statutes

NYSE Frequently Asked Questions on Equity Compensation Plans
Aug 18,2016

The NYSE FAQ on stockholder approval of stock compensation plans.

NASDAQ Listing Standards on Shareholder Approval of Equity Compensation Plans
Jun 30,2003

NASDAQ Listing Standards section 5635, which stipulates the requirements for shareholder approval of stock compensation plans.

NYSE Listing Standards on Shareholder Approval of Stock Plans
Jun 30,2003

NYSE Listing Standards Section 303A.08, which stipulates the NYSE's requirements with respect to shareholder approval of stock compensation programs.

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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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