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Surveys & St...

NASPP Quick Survey: Domestically Mobile Employees

Article

Sample RFP

Article

Sample Implementation Timeline

NASPP Essential

Retirement Provisions for RSUs

Transcript

Transcript: Build Your Mobility Tax Compliance Program

Regulations ...

Release No. 33-10593: Disclosure of Hedging by Employees, Office...

Transcript

Transcript: 5 Equity Plan Numbers to Have at Your Fingertips

Development

New HSR Filing Thresholds for 2019

Regulations ...

IRS Publication 15: Employer's Tax Guide

Regulations ...

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

NASPP Essential

Dividends and Dividend Equivalents

NASPP Essential

Restricted Stock Plans

Article

State Mobility Issues for Equity Compensation Professionals

Development

SEC Adopts Hedging Policies Disclosure Rule

Transcript

Transcript: Alan Dye on the Latest Section 16 Developments

Development

New Rules for 401(k) Plans Affect ESPPs

Transcript

Transcript: Hot Topics in Equity Compensation

Development

Goodwin: SEC Adopts Final Hedging Policy Disclosure Rules

Development

Sullivan & Cromwell: SEC Adopts Disclosure Rules on Hedging Poli...

Development

Cleary Gottlieb: SEC Adopts Final Hedging Disclosure Rule

Sample Document

Cost Basis Cheat Sheets

Sample Document

Sample FAQs on Cost-Basis Reporting

NASPP Essential

Current Withholding Rates

Development

David Polk: SEC Adopts Hedging Disclosure Rule

Development

Ropes & Gray: SEC Adopts Final Hedging Disclosure Rule

Development

IRS Issues Guidance on New Section 83(i)

Regulations ...

Notice 2018-97: Guidance on the Application of Section 83(i)

NASPP Essential

Stock-for-Stock Option Exercises

NASPP Essential

Figuring Out Section 6039 Filings

Sample Document

Understanding Compensatory Stock Options

Sample Document

Determining If an 83(B) Election Is Right for You

Regulations ...

Notice of Proposed Rulemaking: Hardship Distributions of Electiv...

Development

Tax Changes for 2019

Surveys & St...

2018 Director Compensation Report

Surveys & St...

2018 Top 250 Report

Surveys & St...

Evolving Practices for 10b5-1 Plans

Sample Document

Form W-2 Reporting Checklist for Stock Compensation

Transcript

Transcript: Navigating Equity Plan and Award Changes After the T...

Development

IRS Clarifies Role of Gross-Ups When Taxes Are Assessed on an Ea...

Surveys & St...

2017/2018 Executive Change in Control Report

Sample Document

Change in Control Estimate for Employees

Article

Acquisitions: Total Rewards Considerations from an HR Perspective

Article

Outline of Rule 144

Article

Section 16 Outline

Development

NASPP Comment Letter on SEC Concept Release on Rule 701 and Form...

Development

SEC Amends Rule 701(e) and Issues Concept Release Regarding Rule...

Development

Long-Awaited Guidance on Section 162(m) After 2017 Tax Reform Ch...

Development

IRS Issues New, Mostly Unfavorable Section 162(M) Guidance

Development

IRS Issues Guidance on Section 162(m) Amendments

Development

IRS Issues Long-Awaited Initial Guidance under Section 162(m)

Development

IRS Issues Guidance on Section 162(m)

Regulations ...

IRS Notice 2018-68

Development

FASB aligns Employee and Nonemployee Stock Compensation Guidance

Sample Document

FAQs for a New ESPP

Sample Document

M&A Conversion Tips

NASPP Essential

Incentive Stock Options

Development

Altera: Ninth Circuit Reverses US Tax Court, Treas Reg Allocatin...

Development

SEC Updates Rule 701

Development

SEC Amends Rule 701 and Seeks Comment on Changes to Rule 701 and...

NASPP Essential

Securities Law Considerations for Private Companies

Development

SEC Amends Rule 701; Solicits Comment on Ways to Modernize Rules...

Development

Incentive Plans and Shareholder Approval After Tax Reform

Regulations ...

General Instructions to Form 1099

Sample Document

Sample Grant Cover Letter - Award

Sample Document

Sample Grant Cover Letter - Stock Option

Sample Document

Sample Email Notice of Online Grant

Sample Document

Sample Grant Notice--Three Things You Need to Know About Your Grant

Development

SEC Eases Disclosure Threshold Under Rule 701

Regulations ...

SEC Concept Release on Rule 701 and Form S-8

Regulations ...

Rule 701 Update to Increase Additional Disclosure Threshold

Regulations ...

Instructions to Forms W-2 and W-3

Development

FASB Expands Scope of ASC 718 to Cover Awards to Nonemployees

Development

Securities Laws - Rule 701 - Great News!

Transcript

Transcript: Mobility and Equity: The Deep Dive

Regulations ...

Program Manager Technical Advice 2018-015

Development

Changes Coming to Rule 701 Disclosure Thresholds

Development

FASB Simplifies Accounting for Share-based Payment Arrangements ...

Development

Six Things Companies with Nonemployees Need to Know Right Now!!

Development

Practical Implications of Section 83(i) Option and RSU Tax Deferral

Development

Year-End Reporting for Equity Incentive Plans With UK Participan...

Transcript

Transcript: Equity Compensation and Financial Wellness

Article

Equity Compensation and the Rise of Restricted Stock Units

Development

Grace Period to Comply with PA Nonemployee Income Tax Withholdin...

Surveys & St...

The ClearBridge 100 Report

Article

Conserving Equity Plan Share Reserves After M&A Transactions

NASPP Essential

Designing and Implementing an Employee Stock Purchase Plan

NASPP Essential

Journal Entries for Stock Compensation

Development

Are You Ready for This Year's UK Annual Share Plan Reporting?

Development

Tax-Advantaged Status of EMI Options is Now at Risk

Transcript

Transcript: The Power of Choice

NASPP Essential

US Tax Withholding and Reporting for Stock Compensation

NASPP Essential

FAQs on Form W-2 and 1099 Reporting for Equity Compensation

Article

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

Article

Comparison of Restricted Stock and Units

Development

Cryptocurrency Compensation: A Primer on Token-Based Awards

Development

Tax Withholding and Reporting Obligations in Belgium

Development

Increased Scrutiny on SAFE Quarterly Reports in Beijing and Shan...

Development

EUR 5 Million Exclusion to Change Effective July 21, 2018

Development

Tax-Preferential Stock Option Scheme for SMEs

Development

Updates to Ministry of Manpower Approval Procedures for Employme...

Development

Newly Published Updates from HMRC

Development

Accounting for Lost Deductions on Executive Compensation Above $...

Development

SEC Fines Private Company in First Enforcement Action from Rule ...

Transcript

Transcript: Around the World in 90 Minutes 2018

Development

New US Tax Law Provides Tax Deferral Opportunity for Certain Pri...

Article

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

NASPP Essential

Nonqualified Stock Options

NASPP Essential

Excess Tax Withholding: What You Need to Know

Transcript

Transcript: Go Lean: Applying Process Efficiency Principals to E...

Sample Document

Sample Disqualifying Disposition Survey for ISOs

Sample Document

ISO Disqualifying Disposition Notice

Sample Document

Disqualifying Disposition Survey for ESPP

Development

IRS Releases Additional Guidance on 2018 Wage Withholding

Article

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

Development

Global Tax Update - January 2018

Sample Document

Purchase Checklist for ESPP

Sample Document

ESPP Approvals Checklist

Article

Rule 701 Refresher and Updates

NASPP Essential

The HSR Act and Stock Compensation

Development

New HSR Filing Thresholds for 2018

Transcript

Transcript: Alan Dye on the Latest Section 16 Developments

Regulations ...

Pennsylvania: Informational Notice Personal Income Tax 2017-01

Article

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

Development

Reminder:  ISO and ESPP Information Returns and Statements

Article

Transcript: Financial Reporting & Accounting Playbook

Transcript

Transcript: Tax Reform: What's the Final Word?

Development

Extension of Sec 7P of Tax Assessment Act

Article

US Tax Reform: Qualified Equity Grants by Private Companies Unde...

Article

New Section 83(i)—Qualified Equity Grants Permit Employees to De...

Development

Tax Changes for 2018

Development

ISS Policy Updates for Equity Plans in 2018

Article

ISS US Proxy Voting Guidelines (2018)

Development

How Will Tax Reform Affect Stock Compensation?

Regulations ...

Section 423: Employee Stock Purchase Plans

Regulations ...

Section 422: Incentive Stock Options

Development

Tax Reform Brings Changes to Executive Compensation Landscape

Development

Major US Tax Reform Will Impact Stock Compensation

Development

Tax Cuts and Jobs Act Expected to Come into Effect in 2018

Article

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

Article

FAQ: US Equity Compensation Plans (2018)

Article

Stock Options & Free Share Awards - 2017 Reporting Requirements

Transcript

Transcript: U.S. Tax Withholding and Reporting for Stock Compens...

Surveys & St...

2017 Director Compensation Report

Transcript

Transcript: Survey Says: 10 Dos & Don'ts of Stock Plan Administr...

Surveys & St...

Survey Says: 10 Dos & Don'ts of Stock Plan Administration

Regulations ...

Form 3921

Article

Equity Compensation May Require HSR Filings For Executives

NASPP Essential

Accounting for Equity Compensation in the United States

Development

Employment Tax Considerations for Equity Plans as T+2 Takes Effect

Surveys & St...

2017 Aggregate Share-Based Compensation

Development

Shanghai SAFE Changes Its Registration Submission Process

Development

SEC Issues Guidance on CEO Pay Ratio

Development

SEC Issues Guidance on Pay Ratio Disclosure

Development

Pay Ratio Clarifications: SEC Adopts New Guidance

Development

SEC Issues Pay Ratio Guidance

Development

CEO Pay Ratio Disclosure Requirement Now Imminent: SEC Releases ...

Regulations ...

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

Surveys & St...

Quick Survey: CEO Pay Ratio

Surveys & St...

2017 Top 250 Report

Development

Global Rewards Update

Article

Compensation: What You Should Know When Selling the Company

Development

Removal of Main Residence Exemption for Non Residents

Article

Combatting Securities Fraud Allegations With 10b5-1 Trading Plans

Surveys & St...

Restricted Stock and Restricted Stock Unit Utilization Today

Development

Recent Legislative Developments - June 2017

Transcript

Transcript: The Trump Administration and Compensation

Surveys & St...

2017 Trends and Developments in Executive Compensation

Development

The SEC's Pay Ratio Disclosure Rule - Strategies for Dealing wit...

Development

FASB Clarifies Accounting for Modifications of Share-Based Payments

Transcript

Transcript: Money Talks: Cash Awards

Surveys & St...

Our Biennial Long-Term Performance Plan Review

Development

FASB Issues Modification Accounting ASU

Sample Document

Checklist: Rule 10b5-1 Plans

Development

Good News - Tax Qualified Free Share Awards - Social Contributio...

Development

Recent Legislative Updates - April 2017

Article

Transcript: Be Prepared for T+2

Article

What Employers Need to Know About Cybersecurity Risk

Development

UK Launches Mandatory Gender Pay Gap Reporting

Development

Corporate earnings guidance impacted by new stock compensation r...

Transcript

Transcript: Around the World in 90 Minutes

Development

FASB Issues Exposure Draft on Nonemployee Accounting

Development

Alternative Metrics in Performance Share Plans: Use of Strategic...

Transcript

Transcript: Ask the Experts: Performance Awards

Development

SEC Approves T+2 Settlement

Development

IRS Publishes Audit Techniques Guide for Golden Parachute Payments

Development

IRS Updates Golden Parachute Audit Guide

Article

Assessing Risk in Compensation Incentive Plans

Development

ISS Policy Updates for 2017

Transcript

Answers to Questions Submitted in Advance: Alan Dye on the Lates...

Transcript

Transcript: The Rules Are In! ASC 718 Simplified...Sort Of?

Development

New Employee Shareholder Status

Development

UK Budget 2013 Share Schemes

Article

Modified Process for Seeking MoM Approval for ESPP

Article

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

Article

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

Article

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

Regulations ...

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

Development

New HSR Filing Thresholds for 2017

Article

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

Article

New Exit Tax

Article

Global equity compensation

Development

Possible Change in Timing for Calculation of Taxable Amounts for...

Surveys & St...

Ayco's Updated Survey of Employee Stock Purchase Plans

Article

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

Surveys & St...

2016 Top 250 Report

Article

ISS US Proxy Voting Guidelines (2017)

Article

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

Article

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

Surveys & St...

2016 Director Compensation Report

Development

FASB Proposes Amendments to Modification Accounting under ASC 718

Surveys & St...

Quick Survey on Global ESPP Administration

Article

2006 Tech100 Study: Executive Compensation

Development

French Government Confirms the Implementation of a Withholding T...

Regulations ...

Form 3922

Regulations ...

NYSE Frequently Asked Questions on Equity Compensation Plans

Development

Changes to Australian Share Plan Reports

Transcript

Transcript: Successfully Managing Your Global Executives

Development

IRS Proposes Regulations Under Section 409A

Regulations ...

Proposed Regulations: Application of Section 409A to Nonqualifie...

Regulations ...

Lorem Ipsum 10

Transcript

Transcript: Equity Awards: Creating Long-Term or Momentary Owners?

Surveys & St...

Results of the 2016 Employee Stock Purchase Plan Survey

Transcript

Transcript: ASC 718 in Motion: The FASB's Amendments

Development

Exchange Control Requirements on Outward Remittance of Funds

Article

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

Transcript

Transcript: Performance Awards: An Ever Changing Landscape

Development

FASB Issues Final Update to ASC 718

Development

FASB Issues Accounting Standards Update on Employee Share-Based ...

NASPP Essential

Option Transfers for Estate Planning

Development

FASB Simplifies Accounting for Share-based Payments

Development

Changes in Accounting for Stock-Based Compensation–Some Good New...

Development

ISS Updates Equity Compensation FAQs

Article

FASB Simplifies the Accounting for Share-Based Payments

Article

2016 Equity Plan Scorecard - FAQs

Transcript

Transcript: The ISS & Glass Lewis Scorecards: What You Need to Know

Transcript

Answers to Questions Submitted in Advance: Alan Dye on the Lates...

Development

Employee Share Plan Exemption From EU Prospectus Requirement for...

Development

Relaxed Foreign Exchange Controls

Sample Document

Cost-Basis Reporting Examples for ESPPs

Sample Document

Cost-Basis Reporting Example for RSUs

Sample Document

Sample Email: Five Things You Need to Know About Form 1099-B

Sample Document

ISO/ESPP Flow Charts: Section 6039 Flow Charts

Sample Document

Cost-Basis Reporting Flow Chart for NQSO

Sample Document

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

Sample Document

Cost-Basis Reporting Flow Chart for RSU (without Deferral)

Sample Document

Cost-Basis Reporting Flow Chart for RSU (with Deferral)

Sample Document

Cost-Basis Reporting Examples for NQSOs

Sample Document

Cost-Basis Reporting Examples for ISOs

Development

New HSR Filing Thresholds for 2016

Transcript

Transcript: Dodd-Frank 5 Years On – The Adventure Continues

Development

Section 162(m) Trap for Smaller Reporting Companies

Development

Code Sec. 162(m) Trap for Smaller Reporting Companies

Development

2016 U.S. Summary Proxy Voting Guidelines

Surveys & St...

Corporate Governance Study

Development

IRS Issues Guidance on the Applicability of Section 162(m) to CF...

Development

Canada – proposed limitations to the stock option deduction

Article

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

Development

2016 Americas Proxy Voting Guidelines Updates

Article

Clawbacks of Executive Compensation

Development

Understanding the New Tax Rules for Options in Australia

Development

SEC Adopts Final CEO Pay Ratio Rules

Article

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

Development

Administrative Circular Eliminates Income Tax Withholding, Not S...

Development

Loi Macron (Changes to French-Qualified RSU Regime) Now Effectiv...

Transcript

Transcript: Top Trends in Equity Plans for International Employees

Article

Tapestry Alert: Russia - Russian data localisation law

Surveys & St...

2105 Non-Employee Director Compensation Report

Development

France – New rules for qualified free share awards

Article

New French-Qualified RSU Regime in Effect, but…

Regulations ...

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

Development

Changes to French-Qualified RSU Regime Now in Effect

Regulations ...

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

Article

Tapestry Alert: Norway

Transcript

Transcript: Making Your Broker Relationship an Epic Partnership

Development

HMRC Confirms FilingExtension for Annual Returns

Development

SEC Proposes Rules on Clawback Policies for Executive Compensation

Development

SEC Proposes Rules on Clawback Policies

Development

SEC Proposes Sweeping Rule on Incentive Pay Clawbacks

Regulations ...

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

Development

SEC Proposes Clawback Policy Rules

Article

Tapestry Alert: New Zealand clarifications

Transcript

Transcript: Stock Ownership Guidelines

Development

Tapestry Alert: Australia - Tax changes passed

Development

Belgium – Foreign asset reporting obligations

Development

HMRC Raises ConcernsAbout Incorrectly RegisteredShare Plans

Development

New Forms for Belgian Foreign Account Reporting Now Available

Transcript

Transcript: Irreconcilable Differences

Development

Tax Update and Key Developments

Development

SEC Proposes Pay-for-Performance Disclosure

Article

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

Transcript

Questions with Written Responses

Development

Special Commission Created to Investigate Foreign Bank Accounts ...

Development

Tapestry Alert: Australia - Share Plans - Proposed Tax Changes

Development

UK Share Plans - Have you registered yours?

Transcript

Transcript: Post-Vest Holding Periods

Development

Tapestry Alert: EU – Consultation: Potential changes to the Pros...

Article

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

Development

Final employee share plan reporting templates for2014/2015

Article

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

Article

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

Development

SEC Proposes Hedging Disclosure Rules

Transcript

Transcript: The New Forms 1099-B Are Coming! Are You Ready?

Development

European Union – Consultation on Prospectus Directive Exemption ...

Article

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

Development

Update on UK Tax-Advantaged Plans

Transcript

Answers to Questions Submitted in Advance: Alan Dye on the Lates...

Sample Document

Sample Email on Cost Basis

Transcript

Transcript: The Administrator's Guide to Preparing the Proxy

Development

Impact of EU Sanctions against Russia on EU Prospectus Filers

Development

Changes Proposed to French-Qualified RSU Regime

Development

IRS Filing and Reporting Requirements for ISO Exercises and ESPP...

Article

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

Regulations ...

California Stock Option Guidelines

Development

Germany – Shares acquired at a reduced price -Federal Court Deci...

Article

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

Development

Australia – New Employee Share Scheme draft tax rules released

Article

Performance Awards in a Double-Trigger World

Development

Tax Registration, Self-Certification and Annual Filing

Development

Belgium – Availability of Corporate Tax Deductions

Article

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

Article

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

Article

Italy – Foreign asset reporting requirements for Italian residents

Transcript

Transcript: Managing the Decision Makers

Article

ESPP in China...Should You Dare?

Article

Include Restrictive Covenants in Equity Grants? Why Not?

Article

Taxation of Restricted Shares for Internationally Mobile Employees

Article

Blame it on Switzerland

Transcript

Transcript: Magnum P.I.–An Investigation Into Penalties and Inte...

Article

Do Some Clawback Policies Trigger Variable Stock Plan Accounting?

Development

Increased focus from tax authorities on equity awards

Article

Annual Share Plan Returns for 2014/2015 Onwards

Regulations ...

Instructions to Forms 3921 and 3922

Development

Australia – Securities Law – New Class Order

Transcript

Transcript: Employee Mobility: We've Heard All the Rules, But Wh...

Article

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

Development

Shanghai SAFE Changes Quarterly Reporting Requirements

Development

Finance Bill 2014 – newlegislation on employee share plans

Development

France – changes to rules for awarding qualified free shares

Development

EITF Issue 13-D Explained

Surveys & St...

NASPP Quick Survey: Retirement Provisions

Article

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

Transcript

Transcript: Ask the Experts: Retirement & Retirement Eligibility

Article

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

Development

Australia – Increased focus on ESS reporting for foreign provide...

Transcript

Transcript: Avoiding Stock Administration Asteroids

Surveys & St...

NASPP Quick Survey: Administrative Procedures in the Death of Pl...

Transcript

Transcript: Alan Dye on the Latest Section 16 Developments

Transcript

Transcript: Oddities of Audits: Preparing for Equity Compensatio...

Development

Nasdaq Amends Rules Related to Compensation Committee Composition

Article

Equity Plans 'Go Public' Too

Regulations ...

Instructions to Form 1099-MISC

Development

France – Final 2014 finance laws and impact on share plans

Article

Executive Stock Ownership Guidelines Report

Development

Annual Re-Registration and Quota Requirements

Development

New Court Decision on Requirement to Pay Social Security Taxes o...

Development

Switzerland Finalizes Tax Circular 37

Transcript

Transcript: Annual Tax Reporting Webcast

Development

New tax and social security measures

Transcript

Transcript: Top Trends in Equity Plan Design

Development

New Instructions on Social Security Sourcing of Equity Income in...

Surveys & St...

NASPP Quick Survey: ESPP Administration

Development

California Reduces Its 409A Income Tax

Article

Employee Shareholder Arrangements — New Incentive Opportunities ...

Article

Accounting for Stock Compensation Under FASB ASC Topic 718

Development

Guidance published by HMRevenue & Customs in respect of employee...

Development

Recent decisions on compensation nature of stock option income

Transcript

Transcript: Performance Awards: Rewarding Results or RSUs in Dis...

Article

A Stake in the Business — Simplifying Employee Share Ownership

Article

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

Article

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

Development

Impact of the DOMA Ruling on Public Companies

Transcript

Transcript: DWAC & DRS—An Open and Fair Discussion on Operationa...

Development

Consultation on simplifying thetaxation of unapproved share plans

Development

India – Tribunal decision on the apportionment of stock option i...

Transcript

Transcript: Finding the Right Job in Equity Compensation

Development

Equity Incentives: Interesting Developments in the UK for 2013

Development

Form 42 submission: July 6,2013

Development

Canada — Stock-Settled Awards

Transcript

Transcript: Breaking Up Is Hard to Do: Executives, Terminations,...

Development

Final Regulations Released — Cost Basis for Equity Compensation

Regulations ...

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

Development

Intensified SAFE andTax Registration Requirements for Equity Awa...

Development

France — Proposed return of the 75% tax rate

Development

Government’s response to theOffice of Tax Simplification’s propo...

Development

Belgium — The High Council of Finance Disagrees With Minister of...

Article

White Paper: Journal Entries for Stock Compensation

Transcript

Transcript: Out on a Ledge: Stock Compensation, Journal Entries ...

Regulations ...

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

Article

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

Article

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

Article

Philippines — Tax Treatment of Stock Option Plans

Transcript

Transcript: Understanding Payroll Administration Related to Equi...

Development

Final Nasdaq Rules for Comp Committees, Consultants, Counsel and...

Development

Final NYSE Rules for Comp Committees, Consultants, Counsel and O...

Development

Canada — stock option benefit sourcing and Article XV(2)(b) of t...

Article

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

Article

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

Development

Office of Tax Simplification’sproposed changes to the taxation o...

Transcript

Answers to Questions Submitted in Advance: Alan Dye on the Lates...

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 app...

Transcript

Transcript: Is Silence the Answer? Acceptance of Grant Agreements

Sample Document

Israeli Share Option Plan pre-IPO

Sample Document

Ownership Guidelines Checklist & Template

Sample Document

Presentation on ISOs for Employees at Private Companies

Sample Document

Sample Presentation on Stock Options

Development

SEC Approves Exchange Standards for Compensation Committee Indep...

Regulations ...

NYSE Listing Standard: Compensation Committee Independence

Regulations ...

NASDAQ Listing Standard: Compensation Committee Indepenence

Sample Document

Proxy Statement Time and Responsibility Schedule

Sample Document

Proxy Statement Compliance Check

Sample Document

Proxy Request for Information

Sample Document

RFP Questions for Stock Plan Administration Service Provider

Surveys & St...

2013 IPO Executive Compensation Study

Development

France — Final word for tax shock bill

Article

Ireland — Restricted Stock Units – Cross-border tax treatment

Article

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

Transcript

Transcript: Annual NASPP Webcast on Tax Reporting

Development

Mobile Workforce State Income Tax Simplification Act – PwC (12/2...

Development

Change in Position on Allocation of Cross-Border Stock Option Be...

Article

White Paper on Beneficiary Designations in Equity Plans

Development

France — “Tax shock” for wealthy individuals in 2013 finance bil...

Development

New Employee-Share Arrangements

Regulations ...

California EDD Information Sheet on Stock Options

Sample Document

FAQs on FICA Taxes on RSUs for Retirement-Eligible Employees

Development

New Exchange Control Restrictions

Article

The Two-Class Stock Method for Calculating Earnings per Share

Surveys & St...

NASPP Quick Survey: Stock Plan Administration Staffing

Transcript

Transcript: Top Trends in Stock Plans for Overseas Employees

Development

Important Developments in Argentina and Israel

Regulations ...

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

Article

Japan — Equity Reporting Requirement

Transcript

Transcript: Capped Stock Awards: The Next Generation?

Development

France: Proposed increase of employee and employer social contri...

Development

Update on Amendments to the European Union Prospectus Directive ...

Article

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

Development

Employer Rules for Withholding the New 0.9% Medicare Tax

Sample Document

Sample Employee Presentation on ESPP, Stock Options, and Awards

Sample Document

Sample Employee Presentation on RSUs

Transcript

Transcript: How to Properly Feed and Care for Your Problem Count...

Development

Australia: Employee Share Scheme Reports Due to Employees by Jul...

Article

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

Article

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

Article

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

Article

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

Transcript

Transcript: Ten Equity Compensation Issues That Affect All Stock...

Development

Tax authority assessments on stock-based compensation benefits

Development

Form 42 submission: July 6, 2012

Article

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

Transcript

Transcript: Services You Didn't Know Your Broker Offered

Sample Document

Corp Acquisition: Sample Prospectus and FAQ

Sample Document

Corp Acquisition: Sample Notice to Optionees

Sample Document

M&A Due Diligence Documents

Surveys & St...

NASPP Quick Survey: Stock Ownership Guidelines

Sample Document

ESPP Sample Q&A on Share Shortfall

Sample Document

Sample ESPP Make Whole Q&A

Sample Document

Sample Proposal: Share Deficiency Situation

Transcript

Answers to Questions Submitted for the Webcast: Ask the Experts:...

Development

France – New reporting requirements for qualified stock options,...

Development

Authorities Issue New Standardized Rules on SAFE Registration Pr...

Surveys & St...

NASPP Quick Survey: Grant Practices

Article

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

Development

New Draft Ordinance on Employer Tax Reporting Obligations

Article

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

Transcript

Transcript: States are Broke! Why Does that Matter to Us?

Development

Belgium – Budget 2012 – Impact on Equity-Based Compensation

Article

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

Article

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

Article

Valuation of Equity Compensation in Private Companies

Article

Top 10 Recommendations for Valuing Equity Compensation

Transcript

Answers to Questions Submitted in Advance: Alan Dye on the Lates...

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Example 6039 FAQ for Employees

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Example Memo re: Form 3921

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Example Memo to Employee re: Form 3922

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Example Memo to Employees re: Form 3922 (transfer not at purchase)

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Example Memo: Form 3921 Employee Communicaton

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Preparing for an IPO: a Primer on Executive Pay Considerations

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Equity Compensation in Initial Public Offerings

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UK Tax Authorities Confirm Intention to Apply 0T Tax Code for Po...

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CEO Fined $500,000 for HSR Act Violation Upon Acquisition of Sto...

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EU Prospectus Exemption Likely Delayed

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SEC Alleges Securities Law Violations Against Private Company in...

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Transcript: 6039: The Sequel – Putting Lessons Learned from 2010...

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Effects of sales restrictions on shares received through share i...

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Budget Agreement 2012: New Belgian Tax Measures Announced

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

Surveys & St...

The 2011 Top 250: Long-Term Incentive Grant Practices for Execut...

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Valuing Private Company Stock and Stock Options

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Transcript: Trends and Analysis from the 2011 Stock Plan Adminis...

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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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Transcript: Top Ten Tips To Navigate Global Equity Compliance (W...

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

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Stock Ownership Monitoring Chart

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Transcript: Equity Values of a Different Flavor

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Preferential Tax Treatment on Equity Compensation Extended

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

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New requirements on income derived from the exercise of stock op...

Surveys & St...

NASPP Quick Survey: Restricted Stock and Unit Awards

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Transcript: Answers to Questions Posed for the Webcast: Ask the ...

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Sample Mobile Employee Tax Withholding Worksheet

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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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Transcript: Knowing When to Let Go: Practical Advice on Amending...

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Form 42 share plan reporting

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Update to the Changes to Post-Termination PAYE Withholding Requi...

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Update on Disguised Remuneration

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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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Transcript: State Mobility: Don't Be Grounded by Your Mobile Emp...

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

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

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Further Details on Disguised Remuneration Proposal

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Example Form 3922 Electronic Return

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

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Transcript: Answers to Questions Posed for the Webcast: Ask the ...

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New Withholding Tax Applicable to Non-Residents

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Changes to PAYE Withholding Requirments

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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

Sample Document

Sample Completed Forms 3921

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Sample Completed Forms 3922

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Answers to Questions Posed for the Webcast: Alan Dye on the Late...

Article

New Russian Tax Law May Negatively Impact Options and ESPPs

Surveys & St...

NASPP Quick Survey: Section 16 Procedures

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

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Example Form 3921 Electronic Return

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Guide to Transferable Options

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Compensation Discussion and Analysis Template

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UK and European Remuneration Reform: Year in Review

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New IRS Filing and Reporting Requirements for ISO Exercises and ...

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Answers to Questions Posed for the Webcast: Ask the Experts: Tax...

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2011 French Tax Act Raises Tax Rates

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THE NATIONAL RECOVERY PLAN: 2011-2014

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BUDGET 2011 – EMPLOYEE SHARE PLAN IMPLICATIONS

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Section 6039

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Sample 6039 Information Statements

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Key Considerations in Preparing for 'Say on When' Votes

Surveys & St...

Relative TSR Plans: The Balanced Approach to Equity

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Example Aggregate Forms 3921 and 3922

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Social Security Charges From 2011

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Cost Basis Reporting Regulations

Surveys & St...

Survey of Practices for Designating Officers

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Equity Vesting Acceleration upon a Change in Control

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M&A Data Conversion Questionnaire

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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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When Expected Life Isn't As Expected: Addendum

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

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New OECD commentary inspires Belgian authorities to scrutinize s...

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Transcript: Trends and Analysis from the 2010 Stock Plan Design ...

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Transcript: How Upcoming Tax Rate Changes Impact Your Stock Plans

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New RSU Program FAQ

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Former Employee FAQ on Restricted Stock Units

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Underwater Options Exchange Checklist

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Underwater Options Exchange Checklist

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Sample Rule 10b5-1 Trading Plan Template

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

Surveys & St...

NASPP Quick Survey: Estimating, Applying and Reconciling Forfeit...

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Answers to Questions Posed for the Webcast

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Laying the Groundwork for Say on Pay

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Stock Plan Vendor Search Process

Article

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

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Transcript: Getting the Most Out of Your Consultants and Advisors

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Brokerage Implementation Project Checklist

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Sample Float Estimate

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Revisions to the Taxation of Stock Options and Income Tax Wage B...

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Transcript: 25 Ways to Improve Stock Plan Documents

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Tax Reform

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Philippine SEC Removes Legal Opinion Requirement for Securities ...

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Transcript: A Closer Look at Leading-Edge Performance-Based Plans

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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...

Article

The SEC’s New Approach to Your CD&A

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Transcript: Current Developments Impacting Brokers & Transfer Ag...

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Sample Pre-IPO Capitalization Table

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New Rules for ESPPs and Reporting ISO and ESPP Share Transactions

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Answers to Questions Posed for Today's Webcast: Alan Dye on the ...

Transcript

Transcript: Final Regulations on Sections 6039 and 423: Implicat...

Regulations ...

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

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ESPP Communications Checklist

NASPP Essential

Educating Employees on Your ESPP

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Sample RSU Vest Employee Income/Tax Communication

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

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

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Shareholder Approval Project Map and Checklist

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Cover Letter - ESPP Tax Report

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Treasury Regulation §1.423-1 – Applicability of section 421(a)

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Treasury Issues Final Regulations under Section 6039

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Treasury Regulations §1.6039

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Social Security Totalization Agreement Expected to Come into For...

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Sample $25,000 Limit Worksheet for Employees

NASPP Essential

Communicating Stock Compensation: Approaching the Process Strate...

Regulations ...

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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Administrative Circular: Extending the Term of Stock Options

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SSAR FAQ:  Introduction to SSARs

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SSAR FAQs: Exercising SSARs

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SSAR FAQs: Understanding SSARS

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Restricted Stock Election to Pay Taxes in Cash

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Restricted Stock Tax Payment Election Form

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New Russian Securities Law Restrictions on Grants of Equity Awards

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New 457A Tax Rules Overview: Nonqualified Deferred Compensation ...

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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

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Extending the Term of Underwater Options

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Transcript: Changing Service Providers Like a Pro

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Company Profile for Provider Search

Regulations ...

IRC Section 162

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

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

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

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SEC Staff Issues Updated Interpretive Guidance on Rule 10b5-1 Plans

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Implications of Modifying Underwater Share Options

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Update on Code Section 457A: New Guidance, But Uncertainties Remain

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

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FAQ: Rule 10b5-1 Plans

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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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Changes in Taxation of Stock Compensation

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Belgium - Potential Relief For Employees With Options Taxed Upon...

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Elimination of Employer’s Social Insurance Obligation on Employe...

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IRS and Treasury Issue Proposed Regulations on Income Inclusion ...

Article

Accelerated Vesting of Underwater Options: Hidden Accounting

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Notice 2009-8: Interim Guidance under Section 457A

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Sample Email Notification Release of Vested Shares

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10 Compensation and Severance Pitfalls Under the 409A Rules

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Accounting for Option Exchanges

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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...

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

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The Exit Tax Rules for Shares are Tightened

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Global Equity Update

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Cancellations and Modifications of Underwater Stock Options Requ...

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Sample Schedule TO - Initial Communication

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IRS Notice 2008-94

Article

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

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ESPP enrollment/change form

Development

Changes to Tax Law

Development

Changes to Taxation in Greece

Development

Hong Kong Inland Revenue Issues FAQ for Share-Based Compensation

Development

Supreme Administrative Court approves the deduction of compensat...

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ESPP Presentation for Participants

Regulations ...

SEC Rel. No. 34-37260

Article

Failure to Pay Over Payroll Taxes Could Land You in Jail

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Option Exchange Communication from Plan Administrator

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Option Exchange Communication from CEO

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...

Development

Staff Reverses Itself and Allows Aggregate Reporting

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

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Decedent Checklist

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Divorce Checklist

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Restricted Stock Units FAQ - global use

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ESPP FAQ

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Sample Additional Communications for Exchange Offer

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Sample Additional Communications for Exchange Offer

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10b5-1 Plan - Issuer Administration Checklist

Regulations ...

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

Development

Revised DIPN 38 on Employee Share-Based Benefits

Article

Recent Developments for the Fourth Quarter 2007

Development

Tax Authorities Issue Guidance on Tax Treatment of Stock Awards

Article

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

Article

State Tax Considerations for Stock Plan Professionals

Regulations ...

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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ESPP Enrollment Form

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Sample ESPP Withdrawal Form

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Sample Exercise Notice

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Sample Right of First Refusal and Repurchase Right Language

Article

Technical Roadmap to Expense Allocation

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Comparison of SSARs to NQSOs

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Taxation of Stock-Settled SARs

Development

SEC Extends Use of Simplified Method for Estimating Expected Opt...

Article

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...

Development

New York State Alters Tax on Stock-Based Compensation

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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...

Regulations ...

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

Article

Stock Options to Service Providers

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Sample Template for Stock Plan Processes Document

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Self Assessment Plan for Stock Options

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Options Internal Control Questionnaire for SOX Compliance

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ESPP Qualifying Disposition Survey Template

Article

Global Equity Update

Development

Hong Kong Inland Revenue Issues Advanced Ruling on Tax Treatment...

Regulations ...

SEC Rel. No. 33-7390

Article

Complying with Section 409A's Anti-Acceleration Requirement

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An Overview of Section 409A's Payment Rules

Article

Section 409A Subsequent Changes in Elections

Regulations ...

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 ...

Article

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

Article

Understanding the Section 409A Initial Election Requirements

Article

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

Article

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

Article

Severance Pay Under the Final Section 409A Regulations

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Equity Compensation Under the Final 409A Regulations

Article

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

Article

Section 409A Specified Employee Rules

Article

Section 409A Rewrites the Rules on Severance Pay and Benefits

Development

Social Security Contributions on Stock-Based Incentives - New Ru...

Article

Section 409A's Impact on Stock Plans

Article

Types of Compensation Subject to Section 409A

Regulations ...

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

Development

No Greek Withholding Tax on Stock Option Plans When No Charge-Back

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Sample Grant Policies

NASPP Essential

Treatment of Stock Compensation in Diluted Earnings Per Share

Development

Complying with New Section 409A Guidance

Development

IRS Guidance on Reporting and Withholding under Section 409A for...

Sample Document

SAR Exercise Notice (Settlement in Cash or Stock)

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SAR Exercise Notice (stock settlement only)

Sample Document

SAR Exercise Notice (cash settlement only)

Development

Section 409A: Withholding and Reporting Requirements

NASPP Essential

Administering an Employee Stock Purchase Plan

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

Development

IRS Issues Final Regulations on Tax Withholding for Supplemental...

Article

Breathing New Life into Stock-Settled SARs

Development

New York Update on Proposed Equity Incentive Sourcing Rules For ...

Regulations ...

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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Stock Plan Audit and Controls Checklist

Article

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

Article

Global Equity Update

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Equity Restructurings Could Trigger Significant Compensation Cos...

Regulations ...

IRS Issues Procedures for Revoking Section 83(b) Elections

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Stock Split FAQs

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Restricted Stock Unit Vesting FAQ

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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...

Regulations ...

Notice 2006-4

Regulations ...

Notice 2006-4

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Sample Internal Control Documentation

Development

FASB Amends 123(R) for Contingent Cash Settlement of Stock Options

Article

Global Equity Update

Article

Practice Pointers - Expected Exercise Behavior

Article

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

Development

GRIST Report: 'Grant date' communication requirement for stock c...

Article

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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Black-Scholes Model for Employee Stock Options

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ESPP Valuation Using Black-Scholes

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Demystifying Volatility: Part 2 - Implied Volatility

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Effectively Using Employee Communication to Maximize the Benefit...

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Demystifying Volatility

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SEC Staff Guidance on Accounting for Share-Based Payment

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Announcement of Restricted Stock Program

Development

SEC Staff Releases Guidance on Option Valuation Under Statement ...

Development

New Disclosures About Option Expensing

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Sample Participant Presentation on NQSOs

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

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SEC Memo on Option Valuation

Regulations ...

SEC Staff Accounting Bulletin No. 107