NASPP Blog
Search results not displayed for crawlers
Most Recent Posts
-
Insider Trading: The SEC's Interest in Social Media ActivityOct 25, 2018
A $40 million tweet and the SEC's solicitation of a social media monitoring solution. -
Getting Ready to Comply with the New Section 162(m)Oct 15, 2018
How the grandfather provision in the new Section 162(m), as amended under the Tax Cuts and Jobs Act, applies to stock compensation and why you're going to need to keep track of which awards are grandfathered for possibly many years to come. -
The Section 162(m) Grandfather and Material ModificationsSep 7, 2018
What is considered a material modification for purposes of the Section 162(m) grandfather provision under the Tax Cuts and Jobs Act? -
The Section 162(m) Grandfather and Negative DiscretionSep 5, 2018
Are performance awards that are subject to negative discretion grandfathered out of amended Section 162(m)? Here's what Notice 2018-68 says about it and how the language in the notice is being interpreted. -
Transitioning to ASU 2018-07Jul 16, 2018
ASU 2018-07 expands the scope of ASC 718 to cover awards issued to nonemployees. Six things you need to know about transitioning to the new standard. -
FASB Update on Awards to NonemployeesJul 10, 2018
In late June, the FASB issues ASU 2018-07, expanding the scope of ASC 718 to cover awards to nonemployees. Here are five things you need to know about it. -
Supreme Court: Railroad Company Stock Options Aren’t Taxable for RRTA PurposesJun 27, 2018
The U.S. Supreme Court rules that stock options issued to railroad company employees are not subject to tax for RRTA purposes (clarification added). -
Rule 701 Enforcement ActionMay 21, 2018
It’s not often that Rule 701 makes the news, but it did earlier this year when the SEC brought an enforcement action over a private company’s failure to comply with the requirements of the rule. -
Use Caution When Modifying Options and Performance AwardsApr 30, 2018
We all know that modifications to equity awards have consequences. At the moment, however, modifying outstanding stock options and performance awards might have more significant implications than is usually the case.
Subscribe to Our E-Newsletter
Get blog updates and other exclusive NASPP content delivered straight to your inbox every two weeks.