Resources - Simple List
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A Word from the Director: Winter 2020February 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. -
Administrators Corner: Transfer Policies for DivorceFebruary 11, 2020
Implementing a policy for equity awards included in divorce settlements -
Top Ten List: Trends in Stock Plan DesignFebruary 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 AwardsFebruary 11, 2020
A handy cheat-sheet for reporting performance awards -
Data Snapshot: Policy Decisions for Performance AwardsFebruary 11, 2020
Key policies for dividend equivalents, grant guidelines, and share counting -
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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. -
At Long Last, Dodd-Frank Hedging Policy Disclosure is Now Effective
January 23, 2019
Pearl Meyer's summary of the hedging policy disclosure requirements. -
The State of Play on Clawbacks and Forfeitures Based on Misconduct
August 21, 2019
Clawback policies have been common for some time. However, because implementation of the proposed Dodd-Frank clawback rules may never be finalized, companies are beginning to implement or update executive compensation recoupment and forfeiture rules on their own based on investor sentiment, good governance principles, and recent events. -
State Mobility Issues for Equity Compensation Professionals
January 19, 2024
A summary of the state tax treatment of equity awards for domestically mobile employees. -
IRS Issues Guidance on New Section 83(i)
February 04, 2019
This article summarizes Notice 2018-97, which the IRS issued to provide guidance on certain aspects of new code Section 83(i). -
Acquisitions: Total Rewards Considerations from an HR Perspective
January 09, 2019
A checklist of HR considerations for compensation in a change in control. -
Evolving Practices for 10b5-1 Plans
November 12, 2018
This executive summary highlights results from the quick survey on Rule 10b5-1 plans cosponsors by the NASPP, Morgan Stanley, and Shearman & Sterling. -
Final ISO Regulations
November 01, 2018
This Deloitte article summarizes the final ISO regs issued in 2004. -
FASB aligns Employee and Nonemployee Stock Compensation Guidance
October 07, 2018
This article by PwC summarizes the guidance is ASU 2018-07, which expands the scope of ASC 718 to include awards issued to nonemployees. -
Keeping Your Equity Strategy in Balance Through a Corporate Spin-Off
September 11, 2018
The article summarizes how stock options and restricted stock units may be adjusted as a result of a spin-off or corporate divestiture. It includes discussion and illustration of three approaches to adjusting awards: the shareholder (or portfolio) approach, the employee (or concentration) approach, and the dividend approach. -
IRS Issues Guidance on Section 162(m)
September 04, 2018
The IRS and Treasury have issued guidance on who is a covered employee for purposes of Section 162(m) and which forms of compensation are exempt from Section 162(m) pursuant to the grandfather provision included in the Tax Cuts and Jobs Act.