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Compensation Implications of US Tax Reform: What Compensation Co...

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Comparison of Restricted Stock and Units

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The Elimination of the Performance-Based Requirement Under Secti...

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Administering Compensation Programs in the Wake of the Tax Cuts ...

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Rule 701 Refresher and Updates

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2018 Deadlines Approach to Furnish ISO and ESPP Information Stat...

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Transcript: Financial Reporting & Accounting Playbook

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ISS US Proxy Voting Guidelines (2018)

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Accelerating Equity and Cash Incentives May Create Permanent Tax...

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FAQ: US Equity Compensation Plans (2018)

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Stock Options & Free Share Awards - 2017 Reporting Requirements

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Equity Compensation May Require HSR Filings For Executives

Regulations ...

Release No. 33-10415: Commission Guidance on Pay Ratio Disclosure

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Compensation: What You Should Know When Selling the Company

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Transcript: Be Prepared for T+2

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What Employers Need to Know About Cybersecurity Risk

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Assessing Risk in Compensation Incentive Plans

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Modified Process for Seeking MoM Approval for ESPP

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Additional Filings Required for Each Offer of Equity Awards to N...

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Restricted Stock Units and Other Nil Consideration Awards May Be...

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Proposed Tax Bill Requires Disclosure of Equity Award Income Rec...

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Golden Parachute Payments--Audit Techniques Guide for Large Busi...

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New Exit Tax

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Global equity compensation

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New Minimum 1% Ownership Threshold for Director Reporting Obliga...

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Update on Insider Trading and the Use of 10b5-1 Plans

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ISS US Proxy Voting Guidelines (2017)

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FAQ: U.S. Equity Compensation Plans (2017)

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Keeping Your Equity Strategy in Balance Through a Corporate Spin...

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2006 Tech100 Study: Executive Compensation

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NYSE Frequently Asked Questions on Equity Compensation Plans

Regulations ...

Lorem Ipsum 10

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An Executive’s Guide to Post-Vest Mandatory Holding Periods

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FASB Simplifies the Accounting for Share-Based Payments

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2016 Equity Plan Scorecard - FAQs

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Restricted Stock Flow Charts: Cost-Basis Reporting Flow Chart fo...

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General Instructions to Form 1099

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Instructions to Forms W-2 and W-3

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IRS Publication 15: Employer's Tax Guide

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IRS Publication 15-B: Employer's Tax Guide to Fringe Benefits

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Volatility and Value: Equity Compensation in Privately Owned Com...

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Clawbacks of Executive Compensation

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Balancing Act: Trends in 10b5-1 Adoption and Oversight

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Tapestry Alert: Russia - Russian data localisation law

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New French-Qualified RSU Regime in Effect, but…

Regulations ...

IRS Chief Counsel Memorandum 201543003: Application of Section 1...

Regulations ...

SEC Release Nos. 33-9877, 34-75610: Pay Ratio Disclosure

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Tapestry Alert: Norway

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Tapestry Alert: New Zealand clarifications

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SEC Releases 33-9861, 34-75342: Recovery of Erroneously Awarded ...

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One More Threshold for Executive Pay: Post-Vest Holding Periods

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New Share Plan Reporting – Are You Ready for the Change?

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Ireland - Electronic Form RSS1 Return of Share Options and other...

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Ireland – Annual Share Scheme Report Electronic Submission Now R...

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Changes to the Social Security Treatment of Share Plans for Inte...

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Cost Basis Cheat Sheets

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Equity Compensation for Private Companies: The Six Pitfalls to A...

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Ireland - Introduction of Electronic Form RSS1 Return of Share O...

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California Stock Option Guidelines

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Australia – Government announces new tax concessions for Employe...

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Italy – Foreign asset reporting requirements for Italian residents

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Finance Act 2014 and Recent Government Consultations Relating to...

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Include Restrictive Covenants in Equity Grants? Why Not?

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ESPP in China...Should You Dare?

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Taxation of Restricted Shares for Internationally Mobile Employees

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Blame it on Switzerland

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Annual Share Plan Returns for 2014/2015 Onwards

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Instructions to Forms 3921 and 3922

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FASB Clarifies Equity Award Treatment When Performance Exceeds S...

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IASB Clarifies Accounting for Equity Awards with Performance Ves...

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United States: Net investment income tax may result in double ta...

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Equity Plans 'Go Public' Too

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Instructions to Form 1099-MISC

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Executive Stock Ownership Guidelines Report

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Employee Shareholder Arrangements — New Incentive Opportunities ...

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Accounting for Stock Compensation Under FASB ASC Topic 718

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A Stake in the Business — Simplifying Employee Share Ownership

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Taxation and Social Security Treatment of Equity Based Income fr...

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Director Stock Ownership Guidelines and Holding/Retention Requir...

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Outline of Rule 144

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Developments Under Section 16

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

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White Paper: Journal Entries for Stock Compensation

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Rev. Rul. 2012-19 – Dividends and Dividend Equivalents on Restri...

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Philippines — Tax Treatment of Stock Option Plans

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Singapore — Phasing out the Equity Remuneration Incentive Scheme...

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Russia — Currency control restrictions on transactions made thro...

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Russia — Update on taxation of employer stock: Authorities’ firs...

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Ireland — Employee share benefit schemes — employer year-end rep...

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Treasury Regulation §1.423-2 – Employee stock purchase plan defined

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IRC Section 421 – General Rules for Qualifying Transfers

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IRC Section 422 – Definitions and Special Rules

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Treasury Regulation §1.424-1 – Definitions and special rules app...

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NYSE Listing Standard: Compensation Committee Independence

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NASDAQ Listing Standard: Compensation Committee Indepenence

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Ireland — Restricted Stock Units – Cross-border tax treatment

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Luxembourg — Increase in taxable value of transferable employee ...

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White Paper on Beneficiary Designations in Equity Plans

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California EDD Information Sheet on Stock Options

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The Two-Class Stock Method for Calculating Earnings per Share

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Japan — Equity Reporting Requirement

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IRS Information Letter 2012-0063 (Increased Withholding on Suppl...

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Ireland: Changes to Employer Withholding Obligations for Equity ...

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

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

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Employee Stock Purchase Plans and the Calculation of Basic and D...

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New Legislation Affecting Irish Social Tax Liability for Equity ...

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Valuation 103: How Design Decisions Impact the Cost of Relative ...

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New US FATCA Rules Mean Some Employees Need to Report Value of ...

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

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Valuation of Equity Compensation in Private Companies

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Top 10 Recommendations for Valuing Equity Compensation

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Under New US FATCA Rules, Some US Employees Need to Report the V...

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Under New US FATCA Rules, Some US Employees Need to Report the V...

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Preparing for an IPO: a Primer on Executive Pay Considerations

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Equity Compensation in Initial Public Offerings

Regulations ...

Form 3

Regulations ...

Form 4

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ASC 260 Implications for Awards with Market/Performance Conditions

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Equity Compensation and Employee Mobility

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Valuing Private Company Stock and Stock Options

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Stock Plan Administration During an IPO

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Transition Steps for an IPO

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Should GICS Codes be used in Pay-For-Performance Comparisons?

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Hold Until Retirement (or Beyond): Paying for Long-Term Performance

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Minimizing True-Ups: A Technical Analysis of Alternative Methods...

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Ireland – Share remuneration – Jobs Initiative

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UK tax authorities withdraw revised socialsecurity position for ...

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Ireland: Share Remuneration – Update from Irish Revenue Authorit...

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New EU principles on remuneration policies for financial institu...

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Ireland – Clarification regarding application of pay related soc...

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Russia – Update on taxation of options granted by employers: Leg...

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Further Details on Disguised Remuneration Proposal

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"Cheap Stock" and Section 409A Considerations for Pre-IPO Compan...

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Expense Recognition for Performance and Market Awards

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Making Sense of Forfeiture Rates

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Introduction to IFRS 2

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Estimating Stock Price Volatility

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Estimating Expected Term for Stock Options

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Understanding Option Valuation Models

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New Russian Tax Law May Negatively Impact Options and ESPPs

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Executive Compensation Basics for Venture-Backed and Pre-IPO Com...

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Guide to Transferable Options

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Section 6039

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THE NATIONAL RECOVERY PLAN: 2011-2014

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BUDGET 2011 – EMPLOYEE SHARE PLAN IMPLICATIONS

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Key Considerations in Preparing for 'Say on When' Votes

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Cost Basis Reporting Regulations

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Equity Vesting Acceleration upon a Change in Control

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Executive Stock Ownership Policies - Trends and Developments

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Accounting for Share Withholding: US GAAP Continues to Diverge w...

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Accounting for Stock Compensation Tax Withholdings US GAAP Conti...

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Key Fixes for Today's Stock Plans: Hold Through Retirement Provi...

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When Expected Life Isn't As Expected: Addendum

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You and Your Database, and the Problems that Lurk Within…

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Laying the Groundwork for Say on Pay

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Stock Plan Vendor Search Process

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Amendments to the Federal Law Concerning Legal Status of Foreign...

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Philippine SEC Removes Legal Opinion Requirement for Securities ...

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Some Comments on the Pre-Clearance Procedure

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When Expected Life Isn't As Expected

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Accelerated Taxation of Deferred Compensation Under Section 457A...

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The SEC’s New Approach to Your CD&A

Regulations ...

IRS Notice 2010-6: Relief and Guidance on Corrections of Certain...

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Revised FAQs Regarding Section 6039 Reporting and Final Regulati...

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Cover Letter - ESPP Tax Report

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AM2012-010 – Allocation of Certain Items Under Treas. Reg. Secti...

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Application of Hart-Scott-Rodino Act to Equity Compensation

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Vendor Evaluation and Analysis

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New Russian Securities Law Restrictions on Grants of Equity Awards

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Notice 2009-48: Guidance under § 409A(a)(2)(A)(v) on certain tra...

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Corporate Tax Deduction for Employee Stock Options

Regulations ...

IRC Section 162

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Regulation §31.3402(g)-1 – Supplemental Wage Payments

Regulations ...

Regulation §31.3401(a)-1 – Collection of Income Tax at Source

Regulations ...

Regulation §1.6041-2 – Return of information as to payments to e...

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Implications of Modifying Underwater Share Options

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CHANGES MADE TO THE CORPORATE AND INDIVIDUAL INCOME TAX LAWS AND...

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Tips for a Successful Stock Plan Proposal

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Supreme Court Holds: Beneficiary Determined In Accordance With P...

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Accelerated Vesting of Underwater Options: Hidden Accounting

Regulations ...

Notice 2009-8: Interim Guidance under Section 457A

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10 Compensation and Severance Pitfalls Under the 409A Rules

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Accounting for Option Exchanges

Regulations ...

IRC 162. Trade or business expenses

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Tax Consequences of Noncompliance with Requirements of Section 4...

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Notice 2008-115: Reporting and Wage Withholding Under Internal R...

Regulations ...

IRS Notice 2008-113: Relief and Guidance on Corrections of Certa...

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Global Equity Update

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Cancellations and Modifications of Underwater Stock Options Requ...

Regulations ...

IRS Notice 2008-94

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Granting Stock Options in Turbulent Times: Take Care When Choosi...

Regulations ...

SEC Rel. No. 34-37260

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Failure to Pay Over Payroll Taxes Could Land You in Jail

Regulations ...

Rule 10b5-1

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An Issue-Spotter's Guide to Tax Code Section 409A

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IFRS and US GAAP: A Pocket Comparison

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Technical Issues Related to Accelerated Vesting of RSUs at Retir...

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Applying the Two-Class EPS Method to Share-Based Payments

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Regulation §1.457A: Nonqualified Deferred Compensation Plans Est...

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Recent Developments for the Fourth Quarter 2007

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Potential Tax Problems for Restricted Stock Held by Retirement-E...

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State Tax Considerations for Stock Plan Professionals

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Rule 144 as Amended

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Pennsylvania PIT-03-037: Tax Treatment of Qualified Stock Options

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The Equity Effect: Understanding Equity Compensation Prior to an...

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Technical Roadmap to Expense Allocation

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Comparison of SSARs to NQSOs

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Taxation of Stock-Settled SARs

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Year-End Reporting Requirements for Employee Stock Plans: Malaysia

Regulations ...

SEC Release No. 34-56887

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Notice 2007-89: Reporting and Wage Withholding Under Internal Re...

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Notice 2007-86: Notice of Additional 2008 Transition Relief unde...

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Guidance: NY Tax Treatment of Stock Compensation Received by Non...

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Notice 2007-78: Transition Relief and Extension of Documentation...

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Stock Options to Service Providers

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Global Equity Update

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SEC Rel. No. 33-7390

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Complying with Section 409A's Anti-Acceleration Requirement

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An Overview of Section 409A's Payment Rules

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Section 409A Subsequent Changes in Elections

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IRS Notice 2007-47: Covered Employees under section 162(m)(3)

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Stock Options and Other Equity Awards Under Section 409A of the ...

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The Section 409A Survival Guide: A Comprehensive Deferred Compen...

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Understanding the Section 409A Initial Election Requirements

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Beware of HSR Filing Requirements For Option Exercises or Vestin...

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Election and Distribution Rules Under the Final Section 409A Reg...

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Severance Pay Under the Final Section 409A Regulations

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Equity Compensation Under the Final 409A Regulations

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Impact of Section 409A on Nonqualified Deferred Compensation Pla...

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Section 409A Specified Employee Rules

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Section 409A Rewrites the Rules on Severance Pay and Benefits

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Section 409A's Impact on Stock Plans

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Types of Compensation Subject to Section 409A

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Notice 2007-34: Guidance Regarding the Application of Section 40...

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Treasury Regulations §1.6039

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GRIST Report: Section 162(m) 'Negative Discretion' May Require V...

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Breathing New Life into Stock-Settled SARs

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Notice 2006-79: Additional Transition Relief under Section 409A

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Analysis: NY Tax Treatment of Stock Compensation Received by Non...

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Global Equity Update

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Grist Report: FAS 123(R) Equity Restructuring Provisions: More "...

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Equity Restructurings Could Trigger Significant Compensation Cos...

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IRS Issues Procedures for Revoking Section 83(b) Elections

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Discretionary Anti-dilution Adjustments in Equity Compensation P...

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Adjusting for Forfeitures Under 123(R)

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ADDITIONAL CONCESSION ON THE TAX TREATMENT OF EMPLOYEE STOCK OPT...

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IRC Section 83 – Property Transferred in Connection with Perform...

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Notice 2006-4

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Notice 2006-4

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Practice Pointers - Expected Exercise Behavior

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Global Equity Update

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Global Equity Update

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Grant Date of Equity Awards under FAS 123R and FSP No. 123(R)-2

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FASB Guidance: Grant Date, Tax Accounting, and Market Valuations

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Definition of Grant Date Under FAS 123(R)

Regulations ...

SEC Rel. No. 33-8600

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Determining FAS 123R Expense: Straight-Line vs. Accelerated Attr...

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Demystifying Volatility: Part 2 - Implied Volatility

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Demystifying Volatility

Regulations ...

SEC Staff Guidance on Accounting for Share-Based Payment

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FAS 123(R) Requires Acceleration of Equity Compensation Cost for...

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SEC Memo on Option Valuation

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Stock Options in Divorce

Regulations ...

SEC Staff Accounting Bulletin No. 107

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International Alerts: Malaysia

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International Alerts: Malaysia

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Clarification to Notice 2005-1: Transition Relief Clarification

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Notice 2005-1: Guidance Under § 409A of the Internal Revenue Code

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International Alerts: Malaysia

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International Alerts: Malaysia

Regulations ...

Rev. Rul. 2004-60 - Taxation of Stock Options and NQDC in Divorce

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Lattice-Based Stock Option Valuation Models

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MA Directive 03-12: Taxation of Income Earned by Non-Residents A...

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Arizona Individual Income Tax Ruling

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Glossary of Section 16 Terms

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Section 16 Electronic Reporting FAQ

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NYSE Listing Standards on Shareholder Approval of Stock Plans

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NASDAQ Listing Standards on Shareholder Approval of Equity Compe...

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IRS Field Directive on Assertion of Penalty for Failure to Depos...

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Treasury Regulations §1.83

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Section 16 Final Rule

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Rev. Rul. 2002-22

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Year End U.S. Tax Statements

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Rev. Rul. 98-21 – Taxation of gifts of employee stock options fo...

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Rev. Proc. 98-34 – Valuing gifts of employee stock options for e...

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Wisconsin Treatment of Stock Options

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MA Letter Ruling 82-110: Incentive Stock Options

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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.

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