Resources - Simple List
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The NASPP's DEI Initiative: Why DEI Matters and What We are Doing About It
August 18, 2021
Chances are in the last year or so you have come across the topic of diversity, equity, and inclusion—or DEI—more than just once or twice. While DEI is certainly not a new topic, recent events have highlighted the inequalities that are still prevalent in our society and hastened the need to address them head on in the business world. What we have learned from organizations that have been successful in encouraging an inclusive culture is that there is a lot more to gain than we anticipated. -
Tax Reporting Guide for Stock Plan Transactions
December 01, 2021
A series of tables indicating where income attributable to various stock plan transactions is reported on Form W-2 and Form 1099-MISC. -
Section 6039 Filings: A Complete Guide
November 01, 2023
The mechanics of preparing filings on Form 3921 for ISOs and Form 3922 for ESPPs to fulfill a company’s reporting obligations under Section 6039. -
Guide to Incentive Stock Options
May 18, 2021
This article provides an overview of incentive stock options, including characteristics, requirements, and tax treatment. Incentive stock options (ISOs) are granted under Section 422 of the Internal Revenue Code. -
New Draft Ordinance on Employer Tax Reporting Obligations
February 15, 2012
As of January 1st, 2013, new rules regarding employer reporting obligations in connection with equity compensation will apply. -
New Instructions on Social Security Sourcing of Equity Income in Cross-Border Cases
November 15, 2013
This article covers new instructions for Switzerland on social security sourcing of equity income in cross-border cases. -
Sample Rule 10b5-1 Plan Checklist
May 11, 2017
A checklist for implementing Rule 10b5-1 trading plans. -
Sample Summary of RSUs for Management
December 08, 2021
Sample scorecard summarizing a quarterly RSU vesting events and plan status for presentation to management. -
Guide to Restricted Stock and Unit Plans
April 23, 2024
This article explains the characteristics of restricted stock, restricted stock units, and restricted stock purchases. It also covers the design, administrative, tax, securities law, and financial considerations of these arrangements. -
Retirement Provisions for RSUs
May 23, 2025
This article discusses key design decisions for retirement provisions in full value awards, and summarizes the accounting considerations for each approach. -
Canada: Change in Position on Allocation of Cross-Border Stock Option Benefits
November 27, 2012
The Canada Revenue Agency (CRA) has confirmed that it will apply the principles set out in the Commentary on Article 15 of the Organization for Economic Cooperation and Development Model Convention (OECD Commentary) when allocating a stock option benefit to Canada, unless an income tax treaty otherwise specifically applies. This change in CRA’s default approach applies to stock options exercised after 2012. -
Canada Moves Forward With Annual Limit on Qualified Stock Options
March 31, 2021
On 30 November 2020, the Canadian government announced that it will move forward with a proposed $200,000 annual limit on option grants that may qualify for the employee stock option deduction. -
US Tax Withholding Rates for Stock Plan Transactions
January 02, 2025
The current US tax withholding rates and maximums for stock plan transactions and other supplemental payments made in 2025. -
Educating Employees on Your ESPP
December 31, 2009
A well-developed educational program is one of the most critical factors that can contribute to the success of a company’s employee stock purchase plan. Unlike stock options and restricted stock awards, an ESPP requires employees to actively choose to participate. Not only must employees sign up for the plan, they have to further agree to contribute funds to the plan out of their paychecks. None of this is going to happen if employees don’t understand the plan and the benefits of participating in it. This How-to-Guide provides an overview of the contributors and components of an educational program for a Section 423 qualified ESPP offered to U.S. employees. -
Sample of ESPP Purchase Scorecard for Management
December 08, 2021
Sample infographic summarizing current purchase under an ESPP and the status of the plan. -
Designing an Employee Stock Purchase Plan
June 27, 2024
This article summarizes the principal features and design considerations for qualified and nonqualified of employee stock purchase plans (ESPPs). -
Equity Administration Survey: Executive SummaryNovember 09, 2022
The NASPP Equity Administration Survey provides benchmark data and trends in global stock plan administration, staffing, equity grant guidelines, tax and mobility compliance, participant education, and insider trading compliance. Conducted in 2022. -
Equity Administration Survey: Insider Trading ComplianceNovember 09, 2022
This NASPP Equity Administration Survey section covers how companies discourage insider trading, including pre-clearance procedures and trading windows/blackout periods. Data is also provided on SEC insider reporting procedures. Conducted in 2022. -
Equity Administration Survey: Stock Plan Administration PracticesNovember 09, 2022
This NASPP Equity Administration Survey section covers trends in outsourcing, staffing of stock plan teams, grant guidelines, tax withholding for equity awards, tax compliance for remote and mobile employees, and chargebacks. Conducted in 2022.