Resources - Simple List
-
Important Privacy Shield Program Update
August 05, 2025
EU-U.S. Data Privacy Framework effective July 2023; U.S. firms must update policies and comply with new DPF principles by Oct 2023. -
Change in Shanghai SAFE Policy on Forced Sale Requirement
August 05, 2025
Shanghai SAFE no longer requires new registrants to enforce 6-month repatriation rule for terminated employees' equity awards. -
China Loosens Data Export Control by Providing Exemptions
August 05, 2025
China eases cross-border data rules, exempting routine transfers from key requirements and extending assessment validity to 3 years. -
Canada - New CRA tests: province of employment for remote workers
August 05, 2025
CRA clarifies remote worker rules: new 2024 policy defines how to determine province of employment for tax purposes. -
Brazil – Supreme Court Decision on Stock Option Taxation
August 05, 2025
Brazil ruling defers tax on stock options and ESPPs until sale; applies to local and foreign employers. -
Belgium - Equity Compensation and Social Tax: Court Rulings
August 05, 2025
Belgian court rules no social tax on equity awards from US parent to Belgian employees—pending Supreme Court appeal. Review grant and recharge practices. -
Belgium – Capital Gains Tax Development to Watch
August 05, 2025
Belgium to impose 10% solidarity tax on capital gains over €10K in 2026—likely to impact equity awards -
Tax Ruling on Recharge Agreements
August 05, 2025
ATO denies tax deduction for equity award recharge payments by AU subsidiary to US parent, citing lack of income link and contract with employees. -
Argentina: Partial Foreign Exchange Deregulation and Implications for Stock Options / ESPPs
August 04, 2025
Argentina eases FX rules for individuals, enabling stock option exercises with fund remittance; ESPP restrictions for companies remain in place. -
Executive Equity Services and Trends Survey Results
April 23, 2025
Key trends in the equity-related services and education offered to executives, insider trading and reporting compliance procedures, and Rule 10b5-1 trading plans. -
Sample Power of Attorney for Section 16 Filings
April 04, 2025
A sample power of attorney authorizing an individual to prepare, execute, and submit Section 16 filings for an insider and manage the insider's EDGAR account. Updated for EDGAR Next. -
Equity Incentives Design Survey: Results PreviewAugust 06, 2024
Preview of the Equity Incentive Design Survey results, including prevalence of equity vehicles, vesting conditions, and retirement provisions. -
2021 Equity Incentives Design Survey
November 01, 2021
The 2021 Equity Incentives Design Survey reports on trends in the design of full value awards and stock options. -
Commonly-Used Equity Incentives Chart
May 29, 2024
This table illustrates the different types of commonly used equity incentives and their general descriptions. -
Option Exercise Comparison Table
May 27, 2024
This table compares the tax, financial reporting, and proxy disclosure considerations for cashless/same-day sale, cash, and various forms of net exercises. -
Checklist - Equity Awards Settled On or After Death
May 21, 2024
A list of recommended documentation to collect from and distribute to a deceased award holder's estate/beneficiary. -
Sample $25,000 Limit Worksheet
March 11, 2024
Sample of an Excel worksheet that can be created and distributed to employees so they can evaluate if their ESPP purchase might be subject to the $25,000 limit. -
A Word from the Director: Winter 2023January 09, 2024
This article offers thoughts and insights on current happenings at the NASPP from Executive Director Barbara Baksa. -
Top Ten List: Year-End ProceduresJanuary 09, 2024
Ten stock plan administration tasks that are critical to a successful year end. -
Administrators Corner: How to Reduce RSU Payout EventsJanuary 09, 2024
This article discusses three strategies for limiting the number of RSU payout events per year, allowing your stock plan administrative team time for other priorities.