Resources - Simple List
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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, 2024
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 2020May 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 -
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Top 25+ List: The Complete Economic Volatility Checklist for Equity PlansMay 12, 2020
How COVID-19 and market volatility affects equity award programs -
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Administrators Corner: 5 Work-from-Home HacksMay 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.