NASPP Blog

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Most Recent Posts

Tax Withholding and Reporting for Equity Awards
Aug 13, 2025

Learn the basics of tax withholding and reporting for equity awards in the United States.
Boost ESPP Participation with Smart Education Strategies
Aug 6, 2025

Discover strategies to boost ESPP participation through targeted education, multi-channel communication, and ongoing evaluation.
The Rules on Tax Withholding for Outside Directors
Jul 30, 2025

Why you can't withhold taxes for outside directors no matter how much they might want you to and two scenarios in which you have to withhold taxes for them.
6 Trends in Performance-Based Equity Awards
Jul 23, 2025

Explore six key trends in performance-based equity awards, from metric design to industry adoption and evolving award structures.
Taxation When Employment Status Has Changed
Jul 16, 2025

How are stock plan transactions taxed when they occur after the award holder has changed employment status (from employee to nonemployee or vice versa)?
Why Start-ups Grant Stock Options
Jul 15, 2025

Why private companies prefer stock options over RSUs—and when RSUs might still make sense depending on growth, taxes, and funding needs.
Rule 10b5-1 Plan Abuse Leads to Prison
Jul 9, 2025

Insider trading conviction under a 10b5-1 plan shows the risks of plan abuse and highlights the SEC’s new cooling-off rule.
Online Filing Now Available for Section 83(b) Elections
Jul 2, 2025

The IRS now allows Form 15620 to be used to file Section 83(b) elections online. Here’s what you need to know about it.
How Much is Enough? Sizing Equity Awards in Private Companies
Jun 26, 2025

Equity only works when awards are sized right. Learn how to design guidelines that will control dilution, align pay, and meet employee expectations.