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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


Do Some Clawback Policies Trigger Variable Stock Plan Accounting?

Regulations ...

Instructions to Forms 3921 and 3922


FASB Clarifies Equity Award Treatment When Performance Exceeds Service Period


IASB Clarifies Accounting for Equity Awards with Performance Vesting Conditions


Equity Plans 'Go Public' Too


Executive Stock Ownership Guidelines Report


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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