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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.


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Accounting for Stock Compensation Under FASB ASC Topic 718


Director Stock Ownership Guidelines and Holding/Retention Requirements

Regulations ...

Rev. Proc. 2012-29 – Election to Include in Gross Income in Year of Transfer

Regulations ...

Rev. Rul. 2012-19 – Dividends and Dividend Equivalents on Restricted Stock and Restricted Stock Units

Regulations ...

IRC Section 421 – General Rules for Qualifying Transfers

Regulations ...

Treas. Reg. §1.422-1 and §1.422-2: General Rules and ISOs Defined

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Treasury Regulation §1.424-1 – Definitions and special rules applicable to statutory options

Regulations ...

NASDAQ Listing Standard: Compensation Committee Indepenence

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NYSE Listing Standard: Compensation Committee Independence


White Paper on Beneficiary Designations in Equity Plans

Regulations ...

California EDD Information Sheet on Stock Options


The Two-Class Stock Method for Calculating Earnings per Share

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