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NASPP Survey Data

The results of the NASPP/Deloitte Consulting 2019 Domestic Stock Plan Design Survey are now available.

For other surveys, visit our Survey Archive


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


Stock Options in Divorce


Practice Pointers: Rule 10b5-1 Plans and SOX Section 402 Issues

Regulations ...

Clarification to Notice 2005-1: Transition Relief Clarification

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Notice 2005-1: Guidance Under § 409A of the Internal Revenue Code

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Rev. Rul. 2004-60 - Taxation of Stock Options and NQDC in Divorce


Lattice-Based Stock Option Valuation Models

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MA Directive 03-12: Taxation of Income Earned by Non-Residents After St. 2003, c. 4, s. 7

Regulations ...

Arizona Individual Income Tax Ruling


Glossary of Section 16 Terms

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Section 16 Electronic Reporting FAQ

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NASDAQ Listing Standards on Shareholder Approval of Equity Compensation Plans

Regulations ...

NYSE Listing Standards on Shareholder Approval of Stock Plans

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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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