NASPP Blog

Most Recent Posts

Stock Options and Drug Cartels
Aug 2, 2022

Can companies use equity awards to pay for goods as well as services? We look at an episode in the TV show Ozark to answer this question and discuss some of the considerations that apply.
Transferring Employer National Insurance Contributions due on Equity Awards in the United Kingdom to Employees
Jul 22, 2022

With the introduction of a new Health and Social Care ("HSC") Levy in the United Kingdom on April 6, 2022, we revisit a unique aspect of granting equity awards to employees in the UK: the ability to shift the employer's responsibility for paying National Insurance contributions ("NICs") on equity award income to the employees who receive the awards.
Best Practices for Communicating Mobility Taxation
Jul 14, 2022

Explaining multi-jurisdictional taxation to mobile employees can be challenging. Marlene Zobayan of Rutlen Associates offers some best practices to help with this task.
Taking a Look at Outset Medical's New Cashless ESPP
Jul 7, 2022

One company’s decision to offer a cashless participation feature in their ESPP.
Pros and Cons of Pro Rata vs. Full Payouts to Retirees
Jun 30, 2022

What does it mean to pay out equity awards to retirees on a pro rata basis, why might companies choose this approach, and how does it affect the tax and accounting treatment of awards?
The SEC’s Guidance on Spring-Loaded Equity Awards
Jun 23, 2022

Highlights from our podcast episode with Takis Makridis from Equity Methods on SAB 120, how it affects equity award valuation, and mitigation strategies.
Keeping Up with SEC Rulemaking
Jun 16, 2022

There are a lot of equity compensation-related projects on the SEC’s plate right now. Here’s a summary of where they stand.
Career Spotlight: Twilio's Christine Zwerling
Jun 8, 2022

For this career spotlight, I caught up with Christine Zwerling, Director of Global Stock Plan Administration at Twilio. We talked about her career in equity compensation, including her role in Twilio's DEI initiatives and the NASPP’s DEI Task Force.
Acronyms Commonly Used in Equity Compensation
Jun 2, 2022

Does equity compensation sometimes feel like a foreign language or a big bowl of alphabet soup? This blog entry will help you sort through the most commonly used acronyms.