Sample FAQ for employees on Forms 3921 and 3922.
This is a sample email that can be used to explain the $25,000 limit to an employee.
A sample memo explaining the ESPP $25,000 limitation to employees.
Sample worksheet to explain the $25,000 limit to employees.
Sample FAQs on cost-basis reporting that stock plan administrators and others can use to develop FAQs for their stock plan participants.
This article submitted by Raymond James provides a review of the terminology, exercise techniques and tax treatment of stock options.
This article by Raymond James explains the factors executives should consider before making a Section 83(b) election.
A sample memo to describe to employees the payments they'll receive in a change in control.
Sample FAQs for a newly implemented ESPP.
Sample cover letter to notify plan participants that they have received an award of stock or units.
Sample cover letter to notify plan participants that they have received a stock option grant.
Sample email to announce to stock plan participants that their grant agreement is available online.
Sample survey to ask employees who hold shares acquired under incentive stock options if they sold, gifted or otherwise disposed of their shares before the statutory holding period lapsed.
Sample notice for employees to use to inform their employer of disqualifying dispositions of shares acquired under incentive stock options.
Survey that can be used to ask participants in a Section 423 employee stock purchase plan if they have disposed of any of the shares acquired under the ESPP prior to lapse of the statutory holding period.
A sample of an email that could be sent to employees alerting them to the fact that the cost basis reported on Form 1099-B for shares acquired under company stock plans may not be correct.
Sample FAQ explaining to retirement-eligible employees how FICA taxes will be collected on RSUs that provide for accelerated or continued vesting upon retirement.
Sample presentation for new hires on ESPP, stock options, and insider trading compliance program.
Sample FAQ for employees on why company is no longer accepting contributions to its ESPP due to a shortage of shares available under the plan.
Sample FAQ for employees explaining payment in lieu of shares, due to a share shortfall in the ESPP.
Sample memo to employees explaining Form 3921 for incentive stock options (ISOs).
Sample memo to employees explaining Form 3922 for an employee stock purchase plan (ESPP).
Sample memo to employees explaining Form 3922 when the event triggering the statement is a subsequent transfer, rather than the purchase of shares under an employee stock purchase plan (ESPP).
Sample substitute Form 3922 (payee statement) to issue to employees.
Sample substitute payee statement for Forms 3921 and 3922, with all of a participants' purchases listed on one form.
This is a checklist of the communication tasks associated with an Employee Stock Purchase Plan.
This is a sample employee communication regarding the income and tax withholding from and RSU vest. It was included in the employee Form W-2 as an annual communication. This company uses Charles Schwab as the designated broker.
Sample for for making enrollment changes (increasing or decreasing contribution rates, withdrawing) in an employee stock purchase plan.
Sample presentation to explain how an ESPP works.
Sample employee FAQ on how an employee stock purchase plan works.
Sample form for enrollment in an employee stock purchase plan.
Sample withdrawal form for an employee stock purchase plan (ESPP).
Sample template for surveying employee stock plan participants about qualifying dispositions.
Sample exercise notice for a stock appreciation right that can be settled in stock only. Permits choice in tax payment methods (cash, sale, or share withholding).
Last reviewed/updated: 5/5/2020
Cover letter for report of taxable transactions in restricted stock, distributed to participants for tax purposes
Cover letter for a quarterly report of taxable option transactions that is distributed to participants
Sample notice of option exercise for cash, same-day sale, sell-to-cover, and swap (stock-for-stock) exercises.