Resources - Simple List
-
-
Administrators Corner: 5 Work-from-Home Hacks
May 12, 2020
Tips to make working at home work for everyone in your household -
Quick Survey: COVID-19 and Equity Awards
May 11, 2020
Results from our April 2020 quick survey on how companies are adjusting their equity awards in light of the market volatility caused by COVID-19. -
Award Modifications: Key Considerations
May 04, 2020
A chart comparing the key considerations for common types of modifications to equity awards. -
Are You Ready for This Year's Annual Share Plan Reporting?
April 09, 2020
An annual return must be submitted in the UK for each open stock plan registration, even if there is no plan activity to report. This year’s returns are due by July 6. New this year, the report includes special instructions for share withholding/net settlement. -
The HSR Act and Stock Compensation
February 24, 2020
Individuals whose stock ownership exceeds certain thresholds can be required to file reports with the FTC and the DOJ. Learn more about how these rules apply to stock compensation. -
New HSR Filing Thresholds for 2020
February 24, 2020
The memo by Morrison & Foerster summarizes the new HSR Act filing thresholds for 2020. -
Administrators Corner: Transfer Policies for Divorce
February 11, 2020
Implementing a policy for equity awards included in divorce settlements -
A Word from the Director: Winter 2020
February 11, 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. -
Top Ten List: Trends in Stock Plan Design
February 11, 2020
Highlights from the NASPP/Deloitte Consulting Stock Plan Design Survey -
How to Count Performance Awards
February 11, 2020
A comparison of how shares in performance awards are counted for various reporting purposes. -
Quick Reference Guide: Reporting Performance Awards
February 11, 2020
A handy cheat-sheet for reporting performance awards -
Data Snapshot: Policy Decisions for Performance Awards
February 11, 2020
Key policies for dividend equivalents, grant guidelines, and share counting -
-
New Supreme Court Case Likely to Impact Social Tax Liability on Equity Awards
January 16, 2020
This Baker McKenzie alert highlights a Supreme Court case that could impact that social tax treatment of equity awards in Belgium. -
US Tax Withholding for Stock Compensation
November 08, 2023
This article summarizes the US tax withholding requirements for stock compensation arrangements, including stock options and awards. -
Accounting for Performance Awards
September 27, 2019
As more and more companies grant performance equity, understanding the valuation and accounting impacts of these awards becomes more and more essential. This article will outline the key points to consider when accounting for performance equity awards.