Resources - Grid List
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Equity Compensation and Employee Mobility
November 09, 2020
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Securities Law Considerations for Private Companies
May 30, 2024
How private companies can exempt their equity plans from registration under US securities laws, with a brief discussion of state and global laws. -
Top Ten List: Ways to Upgrade Your TechAugust 17, 2020
Technology you can use today to improve administrative processes -
Administrators Corner: Stock Plans from Home—Surviving to ThrivingAugust 17, 2020
Tips for making the most of working from home -
A Word from the Director: Summer 2020August 17, 2020
Introductory article with thoughts and insights on this Advisor issue's contents from NASPP Executive Director Barbara Baksa. To view this article, join or login. -
Data Snapshot: Technology vs. the WorldAugust 17, 2020
Comparing equity award practices of tech companies to those outside the tech space -
How AI Will Change Stock Plan Administration
August 17, 2020
Three key concepts to prepare you for the future -
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Journal Entries for Stock Compensation
August 14, 2025
A practical guide to the essential journal entries for common stock plan transactions, from grant to settlement. -
IRS Guidance on Timing of Income Inclusion and Tax Withholding for Equity Awards
July 13, 2020
IRS GLAM 2020-004 clarifies when income is recognized and the company's tax withholding deposit liability accrues for nonqualified stock option exercises, stock-settled SAR exercises, and payouts of restricted stock units. -
IRS Guidance on Tax Deposits for Equity Awards
July 13, 2020
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. -
The Global Equity Matrix
December 19, 2024
A global stock plan matrix of the key compliance issues for equity awards, covering tax and securities law, exchange control, labor and data privacy issues in 50 countries. -
10 Reasons to Implement Net Exercise
May 27, 2024
Ten reasons to implement net exercise as a tax withholding method for stock options. -
Administration Considerations in a Stock Split
May 29, 2020
This article explains the impact of a company stock split on equity awards, including how to properly effect a split on stock plans. -
Accounting for Equity Compensation in the United States
December 31, 2024
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. -
Global Equity Compensation Legislative Updates - Q1 2020
May 13, 2020
Recent legislative updates for Brazil, India, Ireland, Malaysia, United Kingdom and the United States. -
Administrators Corner: 5 Work-from-Home Hacks
May 12, 2020
Tips to make working at home work for everyone in your household -
Top 25+ List: The Complete Economic Volatility Checklist for Equity PlansMay 12, 2020
How COVID-19 and market volatility affects equity award programs -
A Word from the Director: Spring 2020
May 12, 2020
Introductory article with thoughts and insights on this Advisor issue's contents from NASPP Executive Director Barbara Baksa. To view this article, join or login.