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Plan Design Miscellany > NASPP Essential

Award Modifications: Key Considerations
May 05,2020

A chart comparing the key considerations for common types of modifications to equity awards.

Restricted Stock and Unit Plans
Jan 10,2020

This article explains the characteristics of restricted stock, restricted stock units, and restricted stock purchases. It also covers the design, administrative, tax, securities law, and financial considerations of these arrangements.

Option Transfers for Estate Planning
Apr 04,2016

A summary of the administrative, tax, and other considerations that apply when options are gifted for estate planning purposes.

Administering an Employee Stock Purchase Plan
Dec 01,2006

This article discusses administration of an employee stock purchase plan, starting with drafting the plan document. The plan implementation process is described, from presenting the plan to employees to surviving the purchase and its aftermath. The discussion is in general terms and is meant to provide guidance only. Each company should feel free to tailor the advice and guidance offered here to its own situation and plan.

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