Resources - Simple List
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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
October 24, 2025
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. -
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. -
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. -
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.