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NASPP Survey Data

The results of the NASPP/Deloitte Consulting 2020 Domestic Stock Plan Administration Survey are now available.

For other surveys, visit our Survey Archive
Go to 2020 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


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

Regulations ...

Pennsylvania: Informational Notice Personal Income Tax 2017-01


US Tax Reform: Qualified Equity Grants by Private Companies Under Newly Added Section 83(I)


New Section 83(i)—Qualified Equity Grants Permit Employees to Defer Taxes on Stock Options or RSUs


ISS US Proxy Voting Guidelines (2018)

Regulations ...

Section 422: Incentive Stock Options

Regulations ...

Section 423: Employee Stock Purchase Plans


Accelerating Equity and Cash Incentives May Create Permanent Tax Savings


FAQ: US Equity Compensation Plans (2018)

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