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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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NASDAQ Listing Standards on Shareholder Approval of Equity Compensation Plans

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NYSE Listing Standards on Shareholder Approval of Stock Plans

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IRS Field Directive on Assertion of Penalty for Failure to Deposit Employment Taxes

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Treasury Regulations §1.83

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Section 16 Final Rule

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Rev. Rul. 2002-22


Year End U.S. Tax Statements


Transferable Stock Options

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Rev. Rul. 98-21 – Taxation of gifts of employee stock options for estate planning purposes

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Rev. Proc. 98-34 – Valuing gifts of employee stock options for estate planning purposes

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Wisconsin Treatment of Stock Options

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MA Letter Ruling 82-110: Incentive Stock Options

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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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