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Quarterly Reporting No More?

Dec 06,2018 | Jennifer Namazi

The Securities and Exchange Commission is considering significant changes to quarterly reporting.
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NASPP Blog

More Year-End Updates

Dec 04,2018 | Barbara Baksa

Updates to the definition of "highly compensated" for Section 423 purposes and "key employees" for Section 409A purposes. Also, the penalties for late tax form filings (and failures to file) increase.
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Employee Stock Plans: European Start-Up Execs Call for Legislative Reform

Nov 29,2018 | Jennifer Namazi

30 European CEOs call on politicians to reform legislation that impacts employee stock plans.
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Section 162(m) and Negative Discretion, Part 2

Nov 27,2018 | Barbara Baksa

Does this common provision included in almost all performance awards make the awards ineligible for the grandfather under new Section 162(m)?
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New Glass Lewis Policy on Front Loading Grants

Nov 20,2018 | Barbara Baksa

Glass Lewis addresses the practice of granting several year's worth of awards in one year. Spoiler alert: they don't like it.
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Proxy Stock Plan Proposals: Results

Nov 15,2018 | Jennifer Namazi

An analysis of stock plan proposals in the tech sector.
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NASPP Blog

Section 162(m), Material Modifications, and Acceleration of Vesting

Nov 13,2018 | Barbara Baksa

Is acceleration of vesting a material modification for purposes of Section 162(m)? The answer might surprise you.
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Year End Checklist: 3 Things to Add

Nov 08,2018 | Jennifer Namazi

Whether you have a year-end checklist or are just getting started with one, we offer three sometimes overlooked items to add to the list.
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Equity Compensation and the Gender Pay Gap

Nov 06,2018 | Barbara Baksa

Recent studies look at whether men or women get more equity in start-ups and which gender realizes more gain on option exercises. You might be surprised by the results of at least one of these studies.
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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.

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