Our theme for this issue focuses on ESPPs. The feature article takes a sophisticated look at ESPP data, including how ESPP participation correlates with 401(k) participation, ROI on ESPP purchases, and how the pandemic has impacted participation and returns. The Top Ten List offers ten ways to push the easy button when administering ESPPs and Administrators Corner suggests ways to streamline your plan. Data Snapshot presents trends on ESPPs from our 2020 survey. And, as always, Across Our Desk recent news and developments affecting stock plans, including tax season updates, the SEC's new Form S-8 and Rule 701 proposals, and more.