Resources - Simple List
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Data Snapshot: Mobile Employees
May 13, 2021
Data on the current and future outlook for post-pandemic employee mobility. -
Chapter News: Spring 2021
May 13, 2021
Happenings at your local NASPP chapter in the spring of 2021. -
Administrators Corner: Preparing for Post-Pandemic Mobile EmployeesMay 13, 2021
This article explores ways that corporate compliance related to mobile employees is changing during and after the COVID-19 pandemic. -
Top Ten List: Implementing a Compliance Program for Mobile EmployeesMay 13, 2021
Developing tax compliance procedures for mobile employees can feel like a daunting task. Here are ten steps to set you on the right path. -
Modern Mobility
May 13, 2021
This article addresses the tax issues related to those remote employees who are working in a tax jurisdiction different from their employment location. -
A Word from the Director: Spring 2021May 13, 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. -
Data Snapshot: Participant Presentations
August 18, 2021
The frequency and delivery methods of stock plan presentations offered to employees. -
Administrators Corner: Better Emails and More
August 18, 2021
Tried and true ways to grab the attention of your stock plan participants. -
Top Ten List: Mistakes Employees Make
August 18, 2021
Help your employee make smarter decisions about their equity awards. -
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
October 24, 2025
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.