Resources - Simple List
-
Summary of RSUs for Management
December 08, 2021
Sample infographic summarizing an quarterly RSU vesting events and plan status for presentation to management. -
Intuitive Surgical Sample Plan Administration Scorecard
December 08, 2021
A sample scorecard used by Intuitive Surgical's stock plan administration team to report stock plan activity to management -
Administrators Corner: Streamlining Administration of Your ESPPFebruary 17, 2021
An employee stock purchase plan has many moving parts, which can add up to many administrative tasks. Education, enrollment, contribution changes, employee status updates, country-specific requirements, purchase processing, and share delivery are just some of the pieces that form the administrative puzzle for an ESPP. Whether you are a new or seasoned stock plan administrator, you may wonder how to administer your ESPP in a way that both meets compliance needs and minimizes headaches. If this is the case, keep reading as we identify ways to streamline your ESPP processes. -
U.S. Taxation of Stock Compensation: Income Reporting
October 12, 2021
Where participants recognize compensation income in connection with stock compensation, the company has a reporting obligation with respect to this income and is also sometimes required to withhold taxes on the income. This article summarizes the U.S. income reporting requirements for stock compensation. -
A Word from the Director: Summer 2021August 18, 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. -
-
Attention All Employees: How T-Mobile Engages 75,000 Stock Plan Participants
August 18, 2021
How do you get 75,000 employees to understand stock plans? These days it can be challenging to get anyone to read or view anything, yet some organizations are succeeding in capturing employee attention. Wireless phone provider T-Mobile is one of them. What’s behind T-Mobile’s winning strategy? Aftab Ibrahim, Senior Director of Stock Compensation and Executive Programs for T-Mobile, shares a behind-the-scenes glimpse of the company’s education and communication approach to engage its 75,000 employees, all of whom are stock plan participants. -
Sample Confirmation of Enrollment
August 13, 2021
This is a sample email that can be sent to employees to confirm their enrollment in your ESPP. It is designed to be sent at the start of each offering to both new enrollees and carryover participants from prior offerings. -
ESPP Disposition Survey
August 10, 2021
Template that can be used to survey ESPP participants about dispositions of shares acquired under the plan. Can be used for both qualifying and disqualifying dispositions. -
Retirement Eligible Employee and LTI: Accounting and Valuation Considerations
June 28, 2021
This article summarizes the accounting treatment of equity awards that provide for continued and accelerated vesting upon retirement. Contributed by Terry Adamson and Andy Restaino of Technical Compensation Advisors. -
Ireland New Employer Share Scheme Reporting
June 01, 2021
The Finance Act 2020 has extended the scope of employers' share scheme reporting requirements. -
-
Top Ten List: Ideas to Simplify ESPP AdministrationFebruary 17, 2021
Push the easy button on your ESPP -
Across Our Desk: Winter 2021
February 17, 2021
Materials on a variety of stock and executive compensation topics that we have come across in the past few months. -
Beyond the Basics of ESPP MeasurementFebruary 17, 2021
This article explores an analysis of data on broad-based ownership plans. In particular, understanding the impact on retirement savings, ROI, the perils of a pandemic, and diversity and inclusion initiatives.
-
US Tax Updates for 2021
January 08, 2021
Changes to US tax withholding rates and compensation thresholds for various tax-related purposes for 2021. -
SEC Proposes Updates to Form S-8 and Rule 701
January 11, 2021
The SEC has issued two proposals to update Form S-8 and Rule 701. The first proposal would modernize Form S-8 and Rule 701. The second proposal would allow companies to temporarily rely on Form S-8 and Rule 701 to issue equity awards to gig workers. -
Chile, Ireland and UK: Recent Legislative Updates
December 23, 2020
Recent tax and regulatory changes for Chile, Ireland and the United Kingdom.