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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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Ten Things About Qualified ESPPs
Mar 06,2018
Barbara Baksa

Ten statistics about ESPPs, including trends in plan prevalence, discounts and offering periods, participation rates, and employee selling behavior.

Should You Keep or Implement an ESPP?
Jan 11,2018
Jennifer Namazi

If you have an ESPP, you may be wondering how it stacks up compared to those of your peers. If you don’t have an ESPP, your company might be entertaining the idea of implementing one. In today’s blog, we’ll look at some ESPP trends from the NASPP/Deloitte’s 2017 Domestic Stock Plan Administration Survey in an attempt to answer the question: Should you keep or implement an ESPP?

2017 ISS Policy Survey
Aug 11,2016
Barbara Baksa

2017 ISS Policy Survey

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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

2016 Top 250 Report
Dec 31,2016

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.

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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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