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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

GO TO 2019 SURVEY



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 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. Proc. 2002-50: Form 1099-B Filing Exemption for Same-Day Sales

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Rev. Rul. 2002-22

Article

Year End U.S. Tax Statements

Article

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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