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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 ...

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

Regulations ...

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

Regulations ...

NASDAQ Listing Standard: Compensation Committee Indepenence

Regulations ...

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

Regulations ...

IRS Information Letter 2012-0063 (Increased Withholding on Supplemental Payments)


Mobilizing the Right Team to Respond to a Negative Say-on-Pay Recommendation


Selecting the Best Approach for Responding to a Negative Say-on-Pay Recommendation

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