Resources - Simple List
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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. -
Equity Incentives Design Survey: Time-Based Stock Options and Stock Appreciation RightsDecember 17, 2024
This section of the survey reports on trends in the usage and design of time-based stock options and stock appreciation rights (SARs). -
Equity Incentives Design Survey: Performance-Based AwardsDecember 17, 2024
This section of the survey covers the design and use of performance awards, including performance periods and metrics, payout ranges, termination provisions, dividends, and deferred payouts. -
Equity Incentives Design Survey: Time-Based Full Value AwardsDecember 17, 2024
This section of the survey reports on trends in the usage and design of time-based full value awards, including restricted stock and units. -
Equity Incentives Design Survey: Plan DesignDecember 17, 2024
This section of the survey reports on prevalence of award types and eligibility, grant guidelines, change in control and retirement. -
Equity Incentives Design Survey: Participant ProfileDecember 17, 2024
This section of the survey reports aggregate data on the survey respondents, including company size and location, and employee locations. -
Sample Document: Pre-IPO Capitalization Table Template
December 05, 2024
This is an Excel template example of how a pre-IPO company tracks their capitalization. -
Sample Document: Calculation of Stock Option Valuation Using Black-Scholes Model
July 01, 2005
This is an Excel template used to show the formula for calculating fair value of stock options using the Black-Scholes method. -
Sample Document: Calculation of ESPP Valuation Using Black-Scholes
July 01, 2005
This is an Excel template used to show an example calculation of fair value for an employee stock purchase plan (ESPP) using the Black-Scholes accounting method. -
A Word from the Director: Winter 2021February 17, 2021
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.