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NASPP Essentials

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.

Accounting for Equity Compensation in the United States
Dec 31,2019

Written for readers without an accounting background, this article provides a summary of the treatment of stock compensation under US GAAP. Also includes highlights of differences between the US GAAP and IFRS with respect to stock compensation.

Latest Developments

FASB Issues Final Update to ASC 718
Apr 07,2016

On March 30, 2016, the FASB issued Accounting Standards Update 2016-09, which finalizes the FASB's updates to simplify the operation of ASC 718, including changes to the accounting treatment of the tax effects of stock compensation, forfeitures, and share withholding.

FASB Issues Accounting Standards Update on Employee Share-Based Payment Accounting Improvements
Apr 06,2016

This article summarizes how ASU 2016-09 amends ASC 718, including changes to tax accounting procedures, application of estimated forfeiture rates, and the treatment of share withholding.

FASB Simplifies Accounting for Share-based Payments
Apr 01,2016

This article provides a handy table that compares the guidance in ASU 2016-09 to prior US GAAP and includes KPMG's observations on the new guidance.

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Articles

FASB Simplifies the Accounting for Share-Based Payments
Mar 31,2016

Deloitte's summary of and observations on ASU 2016-09, including an example of the journal entries for the new tax accounting.

GRIST Report: Section 162(m) 'Negative Discretion' May Require Variable Accounting for Share Plans
Nov 29,2006

A common feature of incentive plans, negative discretion provisions let compensation committees use subjective criteria to reduce otherwise objectively determined awards, without violating the performance pay exception to the Code section 162(m) limit on deductible compensation. These provisions might, however, create unwelcome accounting results if used in performance-based equity plans. According to some accounting firms, the possibility that a compensation committee will exercise negative discretion suggests that the FAS 123(R) grant date does not occur until the committee decides whether to use its discretion – so variable accounting applies until that time. After introducing the key concepts, this article analyzes the accounting issues and outlines steps companies may wish to take to avoid adverse accounting.

Accounting for Cash Settlement of Equity Awards
Jul 21,2020
Barbara Baksa

Paying out options or awards in cash? Here's how to account for the payout, explained in fewer than 75 words.

Final Update to ASC 718
Apr 07,2016
Barbara Baksa

Final Update to ASC 718

It's Here! FASB Issues Update to ASC 718
Mar 30,2016
Barbara Baksa

It's Here! FASB Issues Update to ASC 718

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Webcasts

Complex Legal & Accounting Issues
Apr 15,2020

Understanding time consuming accounting and legal practices in equity compensation

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About Us

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.

NASPP

P.O. Box 21639 Concord, CA 94521-0639 Telephone: (925) 685-9271 Fax: (925) 930-9284

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