Resources - Simple List
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Common Misperceptions about the $100,000 Next-Day Deposit Rule
March 22, 2022
When companies have accumulated a tax withholding liability of $100,000 or more, the deposit must be made by the next business day. Here's what you need to know about this rule. -
Sample Presentation on RSUs
March 14, 2022
A sample presentation to explain how RSU awards work to plan participants who are subject to tax in the United States. -
Sample Grant Agreement Matrix
March 01, 2022
Sample of a spreadsheet that can be used to track provisions in a company's various grant agreements. -
Across Our Desk Winter 2022March 02, 2022
Materials on a variety of stock and executive compensation topics that we have come across in the past few months. -
Administrators Corner: Creating a Grant Agreement MatrixMarch 02, 2022
How to keep track of the varying terms in all the grant agreements used by your company. -
Data Snapshot: Dividends and Equity AwardsMarch 02, 2022
Data on how common it is to pay dividends or equivalents on equity awards, as well as the timing and form of payment. -
Examining the SEC’s New Guidance on Spring-Loaded Grants
March 02, 2022
Spring-loading is the practice of issuing grants just before an announcement of good news. A recent SEC pronouncement on how these grants should be accounted for could make this practice very expensive. -
A Word from the Director: Winter 2022March 02, 2022
Introductory article with thoughts and insights on this Advisor issue's contents from NASPP Executive Director Barbara Baksa. To view this article, join or login. -
Top Ten List: Scrutiny-Proof Grant ProceduresMarch 02, 2022
Ten steps to prevent errors in your grant processes while protecting the company from unexpected expenses and negative attention. -
Deferred Stock Units
January 26, 2023
The term deferred stock units refers to restricted stock unit awards for which payout is deferred beyond the date that the award vests. This article describes the characteristics and regulatory considerations that apply to deferred stock unit arrangements. -
Guide to Nonqualified Stock Options
March 01, 2018
This article covers the characteristics of nonqualified stock options as well as key tax considerations that apply to these options. -
Comparison of Restricted Stock and Units
March 30, 2018
A chart comparing the accounting, tax, securities law, and administrative considerations for restricted stock and units. -
Guide to Educating Employees About ESPP
December 31, 2009
This article provides an overview of the contributors and components of an educational program for a Section 423 qualified ESPP offered to U.S. employees. To develop your own educational program, it is necessary to understand who contributes to these programs and the extent of information that can be communicated to employees. -
Sample Document: Purchase Checklist for ESPP
April 19, 2023
Sample checklist of steps that must be completed to process a purchase under a Section 423 qualified employee stock purchase plan (ESPP). -
Sample Document: Explanation of the ESPP $25,000 Limitation
May 05, 2020
A sample memo explaining the ESPP $25,000 limitation to employees. -
Sample Document: Disqualifying Disposition Survey for ESPP
February 15, 2022
Survey that can be used to ask participants in a Section 423 employee stock purchase plan if they have disposed of any of the shares acquired under the ESPP prior to lapse of the statutory holding period. -
SEC Adopts Hedging Policy Disclosure Rule
January 23, 2019
This NASPP alert provides a high-level summary of the SEC's hedging policy disclosure rule. -
Equity Incentives Design Survey: Executive SummaryDecember 17, 2024
The 2024 Equity Incentives Design Survey provides an in-depth look at global equity compensation design practices of companies that provide stock-based compensation to employees. -
Equity Incentives Design Survey: Countries and JurisdictionsDecember 17, 2024
This section covers specific questions on stock plan design in Belgium, Canada, France, Israel, the United Kingdom, and the United States.