Resources - Simple List
-
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. -
A Word from the Director: Summer 2023August 22, 2023
This article offers thoughts and insights on current happenings at the NASPP from Executive Director Barbara Baksa. -
Administrators Corner: Keeping Track of Plan LimitsMarch 22, 2023
There are many limits that apply to grants under equity plans. Here’s how to keep a handle on all of them. -
Top Ten List: Requests for Additional Tax WithholdingAugust 22, 2023
Ten things to consider before you accommodate employee requests for additional withholding on stock plan transactions. -
Streamlining Tax Withholding with Alternative Definitions of FMVAugust 22, 2023
Changing how you value your company’s stock for tax purposes can give you a head start on tax withholding calculations. -
ESPP Survey: Results PreviewAugust 21, 2023
Preview of the ESPP survey results, including key trends in ESPP features, such as pricing provisions; plan operations; and participant selling behavior. -
Understanding Stock Ownership Guidelines
July 03, 2023
How stock ownership guidelines and retention requirements work and common practices for required ownership levels, disclosure, and enforcement. -
Sample FAQs for Options Assumed in a Merger
June 30, 2023
This document includes sample FAQs that can be used to explain to stock plan participants how their stock options will be adjusted for a merger. -
Sample Document: CIC Payment Estimate
June 30, 2023
This document is a sample statement that can be prepared to provide employees with an estimate of the benefits they will receive as a result of an announced change-in-control of the company. -
Pulse Survey: ESPP Policies
July 07, 2023
This survey reports on policies governing ESPP enrollment, timing of purchases, participation rates, participation education, and global ESPPs. -
Stock Ownership Guidelines Sample Checklist and Template
April 17, 2023
A checklist and template that can be used to review executive and director stock holdings and assess compliance with company stock ownership guidelines.