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Restricted Stock and Units

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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.

Excess Tax Withholding: What You Need to Know
Feb 06,2020

NASPP members frequently ask whether it is permissible to withhold federal income taxes at a rate higher than the flat rates applicable to supplemental payments. This article explains what you need to know about this practice, including the IRS's rules and accounting considerations.

Deferred Stock Units
Jan 10,2020

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

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Latest Developments

IRS Extends Relief on Tax Deposits to RSUs and SSARs
Jul 13,2020

A procedural update to the Internal Revenue Manual clarifies instructions relating to the application of late-deposit penalties to tax withholding for NQSOs and extends existing penalty relief to restricted stock units and stock-settled SARs.

IRS Guidance on Timing of Income Inclusion and Tax Withholding for Equity Awards
Jul 10,2020

IRS GLAM 2020-004 clarifies when income is recognized and the company's tax withholding deposit liability accrues for nonqualified stock option exercises, stock-settled SAR exercises, and payouts of restricted stock units.

New US Tax Law Provides Tax Deferral Opportunity for Certain Private Company Equity Grants
Mar 07,2018

This alert from Morgan Lewis summaries new Section 83(i) of the tax code, which allows private companies to offer employees the opportunity to defer income for stock options and RSUs.

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Equity Compensation and the Rise of Restricted Stock Units
Jun 06,2018

This article summarizes the characteristics, advantages, and tax treatment of RSUs.

Comparison of Restricted Stock and Units
Mar 30,2018

A chart comparing the accounting, tax, securities law, and administrative considerations for restricted stock and units.

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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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.

Do Restricted Stock & Units Increase Overtime Pay?
Dec 03,2019
Barbara Baksa

Should restricted stock and RSUs be treated as part of an employee's regular rate of pay for purposes of calculating overtime payments?

Dividends and Equivalents: Ten Things to Know
May 09,2019
Jennifer Namazi

Dig deeper into the nuances of administering dividends and dividend equivalent payments for restricted stock and units.

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Sample Documents

Determining If an 83(B) Election Is Right for You
Nov 30,2018

This article by Raymond James explains the factors executives should consider before making a Section 83(b) election.

Sample Grant Cover Letter - Award
Jul 19,2018

Sample cover letter to notify plan participants that they have received an award of stock or units.

Sample Email Notice of Online Grant
Jul 19,2018

Sample email to announce to stock plan participants that their grant agreement is available online.

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Webcasts

Retirement Eligibility Survival Guide
Mar 18,2020

A deep dive into the many challenges facing issuers with a retirement eligible population.

Top Trends in Equity Plan Design
Oct 23,2019

Find out the latest practices and trends in stock compensation!

Top Trends in Equity Plan Design
Nov 20,2013

Find out the latest practices and trends in stock compensation!

Podcasts

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.

2017 Top 250 Report
Aug 25,2017

This report presents information on long-term incentives granted to executives at the 250 largest U.S. companies in the S&P 500. The report covers LTI grant types and usage by industry, equity mix, vesting and other award terms, performance plan characteristics, CEO LTI grant value mix, and performance measure adjustments for impact of currency fluctuations.

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Regulations & Statutes

IRM Procedural Update: Waivers $100,000 Next Business Day Rules for NSO, SAR, and RSU Transactions
May 26,2020

Directive to IRS auditors to treat deposit liability for NQSO and SSAR exercises, as well as RSU payouts, as accruing on the settlement date, rather than the transaction date.

GLAM 2020-004: Income Inclusion and Application of FICA and FIT Withholding for Stock Awards
May 18,2020

This Generic Legal Advice Memorandum the timing of (i) income inclusion and application of FICA taxes and federal income tax withholding and (ii) the employer’s obligation to deposit withheld employment taxes occur with respect to NQSOs, stock-settled SARs, and restricted stock units (RSUs).

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.

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