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NASPP Essentials

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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Latest Developments

Cryptocurrency Compensation: A Primer on Token-Based Awards
Mar 22,2018

Tokens have nudged into the mainstream with “initial coin offerings” (ICOs) and the blockbuster rises—and drops—in the prices of cryptocurrencies. An emerging trend sees companies leveraging the value of tokens to compensate founders, directors, employees, consultants and others. Just as with traditional equity-based compensation, token-based compensation has significant legal implications.

Transferable Stock Options
Nov 02,1998

An outline of the characteristics of options that are transferable for estate-planning purposes, as well as the tax and legal considerations of these arrangements.

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The Case for ESPPs and Upping Participation
Feb 13,2020
Jennifer Namazi

The case for ESPPs, innovation to increase ESPP participation, and a plug for podcasts.

In the Courts: Are Stock Plan Provisions Too General?
Jan 23,2020
Jennifer Namazi

A recent case in the Canadian courts raises some questions about whether stock plan provisions need to be more specific.

Underwater Stock Options: Is a Stock Price Forfeiture Provision the Answer?
Jan 16,2020
Jennifer Namazi

Could a stock price forfeiture provision in grant agreements solve the challenge of what to do about substantially underwater options?

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Sample Documents

Guide to Transferable Options
Jan 02,2011

The Nonqualified Stock Option Plan now allows certain plan participants to transfer their vested nonqualified options to family members. This communication outlines the purpose, tax consequences to U.S. optionees and procedures to transfer your options if you, upon the advice of your financial and/or tax advisor, determine that a transfer is appropriate for you. This outline is not intended to be exhaustive and does not address the taxation of options under the laws of any state, municipality or any non-U.S. jurisdiction in which you may reside.


Knowing When to Let Go: Practical Advice on Amending vs. Replacing Your Equity Compensation Plan
Apr 19,2011

It’s a slow news day here at the NASPP, so for today’s blog entry, I cover a topic that has, at best, only a tenuous connection to stock compensation.


Surveys & Studies

2017 Aggregate Share-Based Compensation
Sep 29,2017

FW Cook’s fifth study of aggregate share-based compensation. This report covers the three-year period from 2014 to 2016, and includes the following: company-wide annual grant rates, overhang, frequency and prevalence of long-term incentive plan share requests, allocation of long-term incentive pools to the CEO and other proxy officers, and prevalence of employee stock purchase plans (“ESPPs”).

2017 Top 250 Report
Aug 25,2017

This report presents information on long-term incentives granted to executives at the 250 largest U.S. companies in the S&P 500. The report covers LTI grant types and usage by industry, equity mix, vesting and other award terms, performance plan characteristics, CEO LTI grant value mix, and performance measure adjustments for impact of currency fluctuations.

Restricted Stock and Restricted Stock Unit Utilization Today
Jul 14,2017

Newly updated results for Ayco's informal survey as to the utilization of restricted stock and RSUs at 325 companies where Ayco provides financial counseling or financial education services.

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Regulations & Statutes

NYSE Frequently Asked Questions on Equity Compensation Plans
Aug 18,2016

The NYSE FAQ on stockholder approval of stock compensation plans.

NASDAQ Listing Standards on Shareholder Approval of Equity Compensation Plans
Jun 30,2003

NASDAQ Listing Standards section 5635, which stipulates the requirements for shareholder approval of stock compensation plans.

NYSE Listing Standards on Shareholder Approval of Stock Plans
Jun 30,2003

NYSE Listing Standards Section 303A.08, which stipulates the NYSE's requirements with respect to shareholder approval of stock compensation programs.

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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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