Resources - Simple List
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ESPP Survey: Plan Objectives, Eligibility, and PricingDecember 12, 2023
This ESPP Survey section examines how companies use ESPPs and their key features, including eligibility requirements, discounts, and other pricing provisions. It also includes participation rate data. Conducted in 2023. -
ESPP Survey: Administration and CommunicationDecember 12, 2023
This NASPP ESPP Survey section examines how companies manage their ESPPs and the strategies and resources they use to educate their employees. Conducted in 2023. -
ESPP Survey: Non-HQ Country PlansDecember 12, 2023
This NASPP ESPP Survey section reports on how companies are managing their ESPPs worldwide, including tax compliance, participant education, and more. Conducted in 2023. -
ESPP Survey: US ConsiderationsDecember 12, 2023
This NASPP ESPP Survey section reports on US-specific considerations, including disposition tracking and state tax compliance. Conducted in 2023. -
ESPP Survey: Contributions, Limits, and Other ProvisionsDecember 12, 2023
This NASPP ESPP Survey section reports trends in how ESPPs operate, including plan funding and limits, fractional share purchases, and holding periods. It also includes data on employee selling behavior. Conducted in 2023. -
ESPP Survey: Participant ProfileDecember 12, 2023
This NASPP ESPP Survey section reports aggregate data on the survey’s respondents, including company size and location, and employee locations. Conducted in 2023. -
Equity Awards Filing Chart with Deadlines for 20 Countries
December 23, 2023
This chart describes key employee share plan filing and reporting requirements, with deadlines, for 20 countries. -
Ireland: New Tax Withholding and Reporting Obligations for Employee Options 2024
November 06, 2023
The Irish Department of Finance published Finance (No. 2) Bill 2023, which unexpectedly includes new tax withholding and reporting requirements for Irish employers that will apply upon the exercise of unapproved shares options by employees. -
US Tax Reporting for Stock Compensation
November 08, 2023
This article summarizes the US tax reporting requirements for stock compensation, including NQSOs, RSUs, ISOs, and ESPPs. -
Taxation of Equity Awards Transferred Pursuant to Death
November 08, 2023
This article explains the income and employment tax treatment of equity awards that are transferred pursuant to the death of the award holder. -
Taxation of Equity Awards Transferred Pursuant to Divorce
November 08, 2023
This article describes the tax treatment of stock options and restricted stock units that are transferred pursuant to divorce. -
Sample FAQ on Form 3922
December 20, 2023
Sample FAQs to help explain what Form 3922 is and how employees should use this form. -
Korea - Domestic Korean Broker May Be Required to Trade Foreign Listed Shares
July 19, 2023
In this Vialto Partners article, Korea's FSS cautions against selling foreign-listed shares through overseas brokers, urging domestic employees to use local brokers. -
China - Extension of IIT Preferential Treatment for Equity Comp
August 24, 2023
This article by Vialto Partners reports China's extension of IIT preferential treatment for equity incentives until 2027, offering tax residents potential savings. -
U.K. limit Changes (CSOP, cap gains, etc.)
December 11, 2022
This document by Deloitte provides an update on Global Rewards. -
Tax Collected at Source for Outbound Remittances
July 03, 2023
This document by Tapestry Global Compliance Partners, provides an update on TCS changes related to India. -
Data Snapshot: Grant Acceptance PoliciesMarch 22, 2023
Do companies require employees to accept equity awards and how do they enforce their acceptance policies? -
Across Our Desk Summer 2023August 22, 2023
Materials on a variety of stock and executive compensation topics that we have come across in the past few months. -
DEI Scholarship Spotlight Summer 2023
August 22, 2023
Spotlighting our DEI program scholarship recipients.