The Domestic Stock Plan Design was developed jointly by the National Association of Stock Plan Professionals (NASPP) and Deloitte Consulting LLP (“Deloitte Consulting”) and was administered by Deloitte Consulting utilizing their online survey tool, DeloitteDex, from March 2016 to May 2016. Members of NASPP and clients of Deloitte Touche Tohmatsu Limited were invited to participate. Last published in 2013, this survey provides a deep look at the equity compensation design practices of companies, primarily headquartered in the United States (U.S.), who provide stock-based compensation to employees within the United States.
The survey consisted of more than 200 questions covering five areas:
- Participant Profile
- Plan Design
- Stock Grants/Awards Plans
- Performance-Based Grants/Awards Plans
- Stock Options/Stock Appreciation Rights (SAR) Plans
This year’s survey approach included the following:
- Participants must have completed at least two sections of the survey to be included in the report. Also, multiple responses from the same company were eliminated – each company is presented in the database only once.
- Four hundred thirty-four responses were received during the survey period from March 2016 to May 2016.
- Data are valid through 2016.
- The total number of companies who responded to each question is presented.
- For some questions, the total percentage of companies may not add to exactly 100% due to rounding.
- We report the data by industry group or other demographic data (e.g., number of employees) for a number of the questions.