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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

Regulations ...

IRS Notice 2018-68

Regulations ...

Rule 701 Update to Increase Additional Disclosure Threshold

Regulations ...

SEC Concept Release on Rule 701 and Form S-8

Regulations ...

Program Manager Technical Advice 2018-015


Equity Compensation and the Rise of Restricted Stock Units


Conserving Equity Plan Share Reserves After M&A Transactions


Compensation Implications of US Tax Reform: What Compensation Committees Need To Know


Comparison of Restricted Stock and Units


The Elimination of the Performance-Based Requirement Under Section 162(m): “Less Than Meets the Eye


Administering Compensation Programs in the Wake of the Tax Cuts and Jobs Act – New Section 162(m)


Rule 701 Refresher and Updates


2018 Deadlines Approach to Furnish ISO and ESPP Information Statements/Returns

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