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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

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


Employee Stock Purchase Plans and the Calculation of Basic and Diluted Earnings per Share


Valuation 103: How Design Decisions Impact the Cost of Relative Shareholder Return Awards


Equity Plan Design at IPO: Getting It Right the First Time

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