Resources - Simple List
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NASPP Awards 2022
December 16, 2022
Individual achievement awards and outstanding NASPP chapters for 2022 -
A Word from the Director: Fall 2022December 16, 2022
This article offers thoughts and insights on current happenings at the NASPP from Executive Director Barbara Baksa. -
Data Snapshot: Management of Stock PlansDecember 16, 2022
Companies that expect to increase their stock plan administration team's responsibilities outnumber those who plan on increasing staffing in this area by two to one. This could impact plan participant experiences. -
Across Our Desk Fall 2022December 16, 2022
Materials on a variety of stock and executive compensation topics that we have come across in the past few months. -
Administrators Corner: Auditing Tax-Related DataDecember 16, 2022
Tax season is once again upon us, and it will soon be time to file Forms W-2, 1099, 3921, and 3922 with the IRS and provide copies of these statements to employees. Taking time now to audit income and tax withholding data for the year can save headaches later. -
Top Ten List: Reasons to Avoid December 31December 16, 2022
Year-end is always hectic, even more so when transactions occur on the last day of the year—whether they are RSU or performance award vesting events or ESPP purchases. We present ten reasons to avoid scheduling transactions for December 31. -
Sizing Grants During Periods of Market VolatilityDecember 16, 2022
How to improve consistency in grant sizes and manage burn rates when your stock price declines -
Equity Administration Survey: Global PracticesNovember 09, 2022
This NASPP Equity Administration Survey section covers country-specific trends in equity plans, including payment of UK NIC taxes; compliance with China SAFE, EU directives, tax laws in Australia; use of trustees in Israel, and more. Conducted in 2022. -
Equity Administration Survey: Stock Plan Communications and EducationNovember 09, 2022
This NASPP Equity Administration Survey section covers how companies educate plan participants on equity awards, including requirements for grant acceptance, use of presentations, tax topics, and channels used to promote the plan. Conducted in 2022. -
Form W-2 Reporting Checklist for Stock Compensation
October 10, 2022
This checklist provides a box-by-box inventory of income from common stock plan transactions that must be reported on Form W-2 for employees. -
FAQs on W-2 Reporting for ESPPs
May 18, 2022
This article answers commonly asked questions about reporting ESPP transactions on Forms W-2 and 1099-MISC. -
Sample Email on Cost-Basis Reporting
October 07, 2022
This is a sample email that could be sent to employees to warn them that the cost basis reported on their Form 1099-B may not be correct and to encourage them to review your FAQ on this topic. -
Sample FAQs on Cost Basis
December 20, 2023
Sample FAQs that explain how the cost-basis of shares acquired under equity compensation arrangements is determined, what information is reported on Form 1099-B, and how to report sale transactions on Form 8949. -
Sample Cost Basis Cheat Sheets
October 03, 2023
Samples of one-page documents explaining the cost basis of different types of equity awards to employees. Includes examples for shares acquired under nonqualified stock options, incentive stock options, restricted stock and units, and ESPPs. -
A Word from the Director: Summer 2022August 24, 2022
This article offers thoughts and insights on current happenings at the NASPP from Executive Director Barbara Baksa. -
Top Ten List: Metrics to Include in Your Stock Plan ScorecardAugust 24, 2022
From plan expense and tax effects to participant data and stock plan activity, this article discusses ten types of metrics to consider including in your equity plan scorecard. -
Data Snapshot: Performance AwardsAugust 24, 2022
Trends in long-term incentive award design at public companies, including commonly used performance metrics, prevalence of performance-based stock awards and options, and typical performance periods. -
Administrators Corner: Mistakes in Participant Communications and How to Fix ThemAugust 24, 2022
Education is key to ensuring that your equity compensation program achieves its objectives. This article presents fixes for five common mistakes in participant communications. -
How to Create an Equity Plan ScorecardAugust 26, 2022
An equity plan scorecard can be a valuable tool in educating your management team about your equity program and gaining visibility for yourself and your team. This article discusses the benefits of using a scorecard and offers guidance on how to get started with your own scorecard.