Ten Facts About the ESPP $25,000 Limitation

Section 423 limits purchases under a qualified ESPP to $25,000 worth of stock in any one calendar year. This sounds simple enough, but in practice, this limit can be more complicated than it first appears. Here are ten things to understand about how the limit is applied.

This Content is Exclusive to Members

NASPP Member? Login to Access this Resource

Not a Member? Join | Learn About Membership

By Editorial Staff


June 01, 2022