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Looking for NASPP Survey Data?

Final results of the 2017 Domestic Stock Plan Administration Survey will be available soon. For prior surveys, send an email to 

The Global Stock Plans

The NASPP’s Global Stock Plans Center provides a wealth of resources on operating stock plans outside the United States, including guides to over 30 countries and recent developments in over 50 countries.


Newly Added Resources

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IRS Publication 15: Employer's Tax Guide

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IRS Publication 15-B: Employer's Tax Guide to Fringe Benefits

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Section 162(m) Proposed Regs


Accounting for Performance Awards


ESPP Valuation – 4 Missing Pieces

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California Stock Option Guidelines


The State of Play on Clawbacks and Forfeitures Based on Misconduct

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General Instructions to Form 1099

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Release No. 33-10593: Disclosure of Hedging by Employees, Officers and Directors


State Mobility Issues for Equity Compensation Professionals

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Instructions to Forms W-2 and W-3

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Notice 2018-97: Guidance on the Application of Section 83(i)

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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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