Resources - Simple List
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Across Our Desk Summer 2022August 24, 2022
Materials on a variety of stock and executive compensation topics that we have come across in the past few months. -
Sample Plan Duration Forecast
August 25, 2022
This spreadsheet can be used to estimate future the effect of anticipated future grants and cancellations on your equity plan reserve. It allows for moderate, low, and high estimates. -
DEI Scholarship Spotlight Summer 2022
August 24, 2022
Spotlighting our six DEI NASPP Conference Attendance scholarship recipients. -
Dividends and Equivalents Paid on Equity Awards
April 02, 2024
This article explains how dividends and equivalents are paid on restricted stock, units, and performance awards, and covers key tax and accounting considerations. -
FAQs on W-2 and 1099 Reporting for Restricted Stock and Units
July 15, 2022
This article answers commonly asked questions about reporting restricted stock and unit transactions on Forms W-2, 1099-MISC, and 1099-NEC. -
Stock-for-Stock Option Exercises
July 07, 2022
This article explains how employees can use stock they already own to pay for option exercises, otherwise know as a stock-for-stock or swap execise. -
Ten Facts About the ESPP $25,000 Limitation
June 01, 2022
Section 423 limits purchases under a qualified ESPP to $25,000 worth of stock in any one calendar year. This sounds simple enough, but in practice, this limit can be more complicated than it first appears. Here are ten things to understand about how the limit is applied. -
Understanding the $25,000 Limit in Seven Slides
June 01, 2022
A quick guide to the $25,000 limit that applies to employee stock purchase plans under Section 423. -
Sample Implementation Timeline for Equity Plan Administration Solution
December 16, 2019
Sample timeline to implement a new equity plan administration recordkeeping provider and system. -
Sample RFP for Equity Plan Administration
December 16, 2019
Sample of a request for proposal for a stock plan recordkeeping provider and system. -
The Problem with ESPPsMay 17, 2022
Why equal treatment doesn't always mean equitable treatment when it comes to qualified ESPPs and five ideas to remove economic barriers that prevent lower paid employees from participating in ESPPs. -
Across Our Desk Spring 2022May 19, 2022
Materials on a variety of stock and executive compensation topics that we have come across in the past few months. -
A Word from the Director Spring 2022May 17, 2022
Introductory article with thoughts and insights on this Advisor issue's contents from NASPP Executive Director Barbara Baksa. -
Data Snapshot: Global Equity IncentivesMay 17, 2022
Trends in the types of equity awards companies offer worldwide. -
Administrators Corner: Preparing for a Purchase in Your ESPPMay 17, 2022
When managing an employee stock purchase plan, it can seem like you have to complete several months of work in just a few days. But it doesn’t have to be that way. Spreading your audit work over the course of your purchase period can pave the way for a smoother purchase date. -
DEI Scholarship Spotlight Spring 2022
May 17, 2022
The NASPP is pleased to highlight two of our 2022 DEI Scholarship recipients. -
Top Ten List: Reasons to Consider a Nonqualified ESPPMay 17, 2022
When companies offer a US-style employee stock purchase plan, the predominant practice is to offer a plan that qualifies for preferential tax treatment under Section 423. According to the recent Domestic Stock Plan Administration Survey from the NASPP and Deloitte Consulting, nearly 80% of companies that offer an ESPP do so in the form of a qualified plan. But should they? -
FAQs on W-2 and 1099 Reporting for Stock Options
May 18, 2022
This article answers commonly asked questions about reporting stock option transactions on Forms W-2, 1099-MISC, and 1099-NEC. -
Sample Notice and FAQs on FICA Taxes on RSUs for Retirement-Eligible Employees
May 17, 2022
Sample notice and questions and answers for retirement eligible employees explaining how FICA taxes will be withheld on their RSUs.