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Stock Settled SARS

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NASPP Essentials

Tax Reporting Guide for Stock Plan Transactions
Nov 18,2020

A series of tables indicating where income attributable to various stock plan transactions is reported on Form W-2 and Form 1099-MISC.

Comparison of SARs to NQSOs
May 27,2020

A comparison between the attributes of stock and cash-settled SARs to NQSOs.

Understanding Stock-Settled Stock Appreciation Rights
Dec 13,2019

This article summarizes the key features, as well as the pros and cons of stock-settled stock appreciation rights.

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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.

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.

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Sample Documents

Sample Grant Notice--Three Things You Need to Know About Your Grant
Jul 19,2018

Sample notification to plan participants that they have received an award or stock option. Includes a list of three things participants need to know.

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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.

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).

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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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