Resources - Grid List

  • Top 10 List
    Top Ten List: Reasons to Avoid December 31

    December 16, 2022

    Year-end is always hectic, even more so when transactions occur on the last day of the year—whether they are RSU or performance award vesting events or ESPP purchases. We present ten reasons to avoid scheduling transactions for December 31.
  • Advisor - Fall 2022 Thumbnail
    Sizing Grants During Periods of Market Volatility

    December 16, 2022

    How to improve consistency in grant sizes and manage burn rates when your stock price declines
  • Illustration of global workforce
    Equity Administration Survey: Global Practices

    December 10, 2025

    This NASPP/Deloitte Tax Equity Administration Survey section covers country-specific trends in equity plans, including payment of UK NIC taxes; compliance with China SAFE, tax laws in Australia; use of trustees in Israel, and more.
  • Illustration of person giving a presentation on stock compensation to employees
    Equity Administration Survey: Stock Plan Communications and Education

    December 10, 2025

    This NASPP/Deloitte Tax Equity Administration Survey section covers how companies educate plan participants on equity awards, including requirements for grant acceptance, use of presentations, tax topics, and channels used to promote the plan.
  • Form W-2 Reporting Checklist for Stock Compensation

    October 24, 2025

    This checklist provides a box-by-box inventory of income from common stock plan transactions that must be reported on Form W-2 for employees.
  • FAQs on W-2 Reporting for ESPPs

    October 24, 2025

    This article answers commonly asked questions about reporting ESPP transactions on Forms W-2 and 1099-MISC.
  • Sample Email on Cost-Basis Reporting

    October 07, 2022

    This is a sample email that could be sent to employees to warn them that the cost basis reported on their Form 1099-B may not be correct and to encourage them to review your FAQ on this topic.
  • Sample FAQs on Cost Basis

    December 20, 2023

    Sample FAQs that explain how the cost-basis of shares acquired under equity compensation arrangements is determined, what information is reported on Form 1099-B, and how to report sale transactions on Form 8949.
  • Sample Cost Basis Cheat Sheets

    October 03, 2023

    Samples of one-page documents explaining the cost basis of different types of equity awards to employees. Includes examples for shares acquired under nonqualified stock options, incentive stock options, restricted stock and units, and ESPPs.
  • A Word from the Director - 3
    A Word from the Director: Summer 2022

    August 24, 2022

    This article offers thoughts and insights on current happenings at the NASPP from Executive Director Barbara Baksa.
  • Top Ten List
    Top Ten List: Metrics to Include in Your Stock Plan Scorecard

    August 24, 2022

    From plan expense and tax effects to participant data and stock plan activity, this article discusses ten types of metrics to consider including in your equity plan scorecard.
  • Data Snapshot - 3
    Data Snapshot: Performance Awards

    August 24, 2022

    Trends in long-term incentive award design at public companies, including commonly used performance metrics, prevalence of performance-based stock awards and options, and typical performance periods.
  • Group of business professionals collaborating
    Administrators Corner: Mistakes in Participant Communications and How to Fix Them

    August 24, 2022

    Education is key to ensuring that your equity compensation program achieves its objectives. This article presents fixes for five common mistakes in participant communications.
  • Businesswoman standing pointing at charts on a screen
    How to Create an Equity Plan Scorecard

    August 26, 2022

    An equity plan scorecard can be a valuable tool in educating your management team about your equity program and gaining visibility for yourself and your team. This article discusses the benefits of using a scorecard and offers guidance on how to get started with your own scorecard.
  • Across Our Desk - 2
    Across Our Desk Summer 2022

    August 24, 2022

    Materials on a variety of stock and executive compensation topics that we have come across in the past few months.
  • Sample Plan Duration Forecast

    August 25, 2022

    This spreadsheet can be used to estimate future the effect of anticipated future grants and cancellations on your equity plan reserve. It allows for moderate, low, and high estimates.
  • DEI Scholarship Spotlight Summer 2022

    August 24, 2022

    Spotlighting our six DEI NASPP Conference Attendance scholarship recipients.
  • Dividends and Equivalents Paid on Equity Awards

    March 02, 2026

    This article explains how dividends and equivalents are paid on restricted stock, units, and performance awards, and covers key tax and accounting considerations.
  • FAQs on W-2 and 1099 Reporting for Restricted Stock and Units

    October 24, 2025

    This article answers commonly asked questions about reporting restricted stock and unit transactions on Forms W-2, 1099-MISC, and 1099-NEC.
  • Stock-for-Stock Option Exercises

    July 07, 2022

    This article explains how employees can use stock they already own to pay for option exercises, otherwise know as a stock-for-stock or swap execise.