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Life Events (Death, Divorce, Other)

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White Paper on Beneficiary Designations in Equity Plans
Oct 31,2012

The purpose of this white paper is to highlight the problems with using beneficiary designations in equity plans.

Supreme Court Holds: Beneficiary Determined In Accordance With Plan Document
Feb 13,2009

On January 26, 2009, the U.S. Supreme Court, in Kennedy v. Plan Administrator for DuPont Savings and Investment Plan (U.S., No. 07‐636), unanimously ruled that a plan correctly distributed retirement benefits to a participant's ex‐spouse who was named as the participant's beneficiary under the plan, despite her purported waiver of the benefits in a divorce decree.

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?

Life Events and Your Equity Plan
Apr 16,2020
Jennifer Namazi

Thoughts on some of life's events and how to handle them relative to your equity plan.

Divorce: The Impact on Equity Awards - Part 2
Nov 07,2019
Jennifer Namazi

Understanding the difference between a transfer of equity awards and the transfer of economic value in divorce scenarios.

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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.

Surveys & Studies

NASPP Quick Survey: Administrative Procedures in the Death of Plan Participants
Feb 01,2014

This is an informal survey of how our members administratively handle the death of stock plan participants.

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