Resources - Simple 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. -
How AI Will Change Stock Plan Administration
August 17, 2020
Three key concepts to prepare you for the future -
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 -
Administrators Corner: Stock Plans from Home—Surviving to ThrivingAugust 17, 2020
Tips for making the most of working from home -
Top Ten List: Ways to Upgrade Your TechAugust 17, 2020
Technology you can use today to improve administrative processes -
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Journal Entries for Stock Compensation
August 12, 2020
There are numerous journal entries that are recorded in a company’s accounting records throughout the life of an equity compensation award to reflect the impact of that award on the company’s financials. This article illustrates the entries used to record some of the most common stock plan transactions. -
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, 2023
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. -
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. -
Designing Equity Awards for Market Volatility
May 12, 2020
How to recession-proof your equity awards -
Top 25+ List: The Complete Economic Volatility Checklist for Equity PlansMay 12, 2020
How COVID-19 and market volatility affects equity award programs -