Resources - Grid List
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Data Snapshot: Tax Withholding for RSUsJuly 17, 2026
How do companies manage tax withholding for restricted stock units? -
Inclusion & Advancement Scholarship Spotlight Summer 2026
July 17, 2026
Spotlighting our Inclusion & Advancement program Scholarship recipients. -
Across Our Desk Summer 2026July 17, 2026
Materials on a variety of stock and executive compensation topics that we have come across in the past few months. -
United Kingdom: Qualifying Conditions for EMI Options Set to Be Relaxed
July 23, 2026
The UK government is relaxing Enterprise Management Incentives (EMI) qualifying conditions effective April 6, 2026, increasing asset limits, employee headcount thresholds, and share value caps to broaden access to tax-advantaged options. -
Swiss Alert: Securities Transfer Tax Practice Adjustment for Employee Plans
July 23, 2026
Switzerland's Federal Tax Administration has aligned its practice with a November 2024 Federal Supreme Court decision clarifying that transfers of employee shares without consideration do not trigger securities transfer tax. -
Employee share schemes, less “tax-without-cash” for unlisted companies
July 23, 2026
New Zealand's Employee Deferred Shares regime, effective April 1, 2026, defers taxation of unlisted company shares until a defined liquidity event, narrowing the "tax-without-cash" problem for employees. -
Australia – Tax Shakeup
July 23, 2026
Australia's proposed tax reforms would eliminate the capital gains discount for shares held at least 12 months and introduce a minimum 30% tax rate, significantly reducing the incentive value of employee equity plans. -
IPO Equity Administration Readiness GuideJuly 23, 2026
Prepare your equity administration team for a successful IPO. This practical guide covers governance, equity systems, Section 16 compliance, SOX controls, financial reporting, and key operational steps for a smooth transition to public company life. -
Equity Awards and Employee Leaves: Best Practices
July 17, 2026
Best practices for granting and vesting equity when employees are on leaves of absence. -
Administrators Corner: Modernization of Form 3921 and 3922July 17, 2026
Here’s a quick rundown of the IRS’s new IRIS platform for electronic filings and what it means for Forms 3921 and 3922. -
Top Ten List: Things Auditors Look for When Examining Equity PlansJuly 17, 2026
To help you prepare for your next audit, here are ten ways your auditors may want to validate the accuracy of your equity plan records. -
A Word from the Director: Summer 2026July 17, 2026
Thoughts and insights on current happenings at the NASPP from Executive Director Barbara Baksa. -
IRS Guidance on Tax Deposits for Equity Awards
June 19, 2026
A procedural update to the Internal Revenue Manual clarifies application of late-deposit penalties to tax withholding for NQSOs, restricted stock units, and stock-settled SARs. -
Private Company Cap Table Due Diligence ChecklistMay 12, 2026
Private company cap table due diligence checklist for equity professionals preparing for investors, audits and financing events. -
Treatment of Equity Awards in Divorce
May 11, 2026
A comprehensive guide to equity award division in divorce: transfer methods, ISO and ESPP treatment, tax reporting, and Section 16 compliance. -
UK Prospectus Reform 2026: New Rules for Public Offers and Market Listings
April 28, 2026
UK reforms from 2026 overhaul prospectus rules, introducing public offer platforms and easing capital raising for companies and investors. -
Argentina: Exchange Control Relief and Major Equity Award Reforms
April 28, 2026
Argentina eases dividend FX controls with limited ESPP impact; new Labor Law reshapes equity awards and reduces social security costs. -
Singapore tax deduction expanded for equity awards in newly issued shares
April 24, 2026
Singapore allows tax deductions for share-based pay in new shares from YA 2026, based on recharge cost or market value, with updated IRAS guidance. -
China SAFE Requirements for Share-Based Awards
April 24, 2026
China SAFE rules require registration for share-based awards, with ongoing reporting and compliance obligations for multinational employers. -
Belgium: Capital gains tax voted
April 24, 2026
Belgium introduces a 2026 capital gains tax on financial assets, with a 10% standard rate and new rules impacting investors.