Resources - Simple List
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Retirement Provisions for RSUs
May 23, 2025
This article discusses key design decisions for retirement provisions in full value awards, and summarizes the accounting considerations for each approach. -
Canada: Change in Position on Allocation of Cross-Border Stock Option Benefits
November 27, 2012
The Canada Revenue Agency (CRA) has confirmed that it will apply the principles set out in the Commentary on Article 15 of the Organization for Economic Cooperation and Development Model Convention (OECD Commentary) when allocating a stock option benefit to Canada, unless an income tax treaty otherwise specifically applies. This change in CRA’s default approach applies to stock options exercised after 2012. -
Canada Moves Forward With Annual Limit on Qualified Stock Options
March 31, 2021
On 30 November 2020, the Canadian government announced that it will move forward with a proposed $200,000 annual limit on option grants that may qualify for the employee stock option deduction. -
US Tax Withholding Rates for Stock Plan Transactions
January 02, 2025
The current US tax withholding rates and maximums for stock plan transactions and other supplemental payments made in 2025. -
Educating Employees on Your ESPP
December 31, 2009
A well-developed educational program is one of the most critical factors that can contribute to the success of a company’s employee stock purchase plan. Unlike stock options and restricted stock awards, an ESPP requires employees to actively choose to participate. Not only must employees sign up for the plan, they have to further agree to contribute funds to the plan out of their paychecks. None of this is going to happen if employees don’t understand the plan and the benefits of participating in it. This How-to-Guide provides an overview of the contributors and components of an educational program for a Section 423 qualified ESPP offered to U.S. employees. -
Sample of ESPP Purchase Scorecard for Management
December 08, 2021
Sample infographic summarizing current purchase under an ESPP and the status of the plan. -
Designing an Employee Stock Purchase Plan
June 27, 2024
This article summarizes the principal features and design considerations for qualified and nonqualified of employee stock purchase plans (ESPPs). -
Equity Administration Survey: Executive SummaryDecember 10, 2025
The NASPP/Deloitte Tax Equity Administration Survey provides benchmark data and trends in global stock plan administration, staffing, equity grant guidelines, tax and mobility compliance, participant education, and insider trading compliance. -
Equity Administration Survey: Insider Trading ComplianceDecember 10, 2025
This NASPP/Deloitte Tax Equity Administration Survey section covers how companies discourage insider trading, including pre-clearance procedures and trading windows/blackout periods. Data is also provided on SEC insider reporting procedures. -
Equity Administration Survey: Stock Plan Administration PracticesDecember 10, 2025
This section of the NASPP/Deloitte Tax Equity Administration Survey covers in-house stock plan administration staffing and plan management. -
Equity Administration Survey: Participant ProfileNovember 09, 2022
This NASPP Equity Administration Survey section reports aggregate data on the survey’s respondents, including company size and location, and employee locations. -
NASPP Advisor Fall 2021 Full Issue
December 21, 2021
This is a full download of the Fall 2021 issue of the NASPP Advisor Newsletter. -
Data Snapshot: Retirement ProvisionsDecember 14, 2021
A look at the equity benefits companies confer upon retirees and how companies determine which employees are eligible for retirement benefits. -
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Chapter Excellence Awards 2021December 14, 2021
A list of NASPP chapters that were recognized for excellence in 2021. Chapter Excellence Awards recognize chapters that we feel go above and beyond by holding exemplary meetings, creating an outstanding local network for NASPP members, and building a strong infrastructure to support the chapter. Chapters are evaluated based on the number and quality of meetings they hold, their governance procedures, and their engagement with the NASPP. -
Administrators Corner: Handling Stock Plan AnomaliesDecember 14, 2021
Learn to create a framework that helps you address errors and other anomalies in stock plan data. -
Top Ten List: Quick Controls for Financial ReportsDecember 14, 2021
Ten controls stock plan administrators can implement around financial reporting to reduce errors and problems. -
Five Trends in the Usage of Equity AwardsDecember 16, 2021
This article, published in the Fall 2021 issue of The NASPP Advisor newsletter, explores trends from the 2021 Equity Incentives Design Survey, cosponsored by the NASPP and Deloitte Consulting. -
A Word From the DirectorDecember 14, 2021
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. -
Across Our Desk: Fall 2021December 14, 2021
Stock plan materials or resources we have come across in the past few months.