Search Results
-
Taxation of Section 423 Qualified ESPPs
Resource | Published March 27, 2023
This article summarizes the tax treatment of ESPPs that meet the requirements of Section 423 and the … -
Designing an Employee Stock Purchase Plan
Resource | Published March 24, 2023
This article summarizes the principal features and design considerations for qualified and nonqualified … -
Pay Equity Pitfalls that Lurk in Equity Programs
Resource | Published March 22, 2023
This article looks at how buyout grants, manager discretion over grants, and leave of absence policies … -
Administrators Corner: Best Practices for Grant Policies
Resource | Published March 22, 2023
This article explains key elements of a policy governing grants of equity awards, including grant … -
Top Ten List: Building a Business Case
Resource | Published March 22, 2023
Ten steps to build a case for resources for an equity plan project or to increase stock plan administration … -
Data Snapshot: Grant Approval Procedures
Resource | Published March 22, 2023
Data on who is responsible for approving equity awards and when awards are approved. -
Across Our Desk Spring 2023
Resource | Published March 22, 2023
Materials on a variety of stock and executive compensation topics that we have come across in the past … -
A Word from the Director: Spring 2023
Resource | Published March 22, 2023
This article offers thoughts and insights on current happenings at the NASPP from Executive Director … -
Excess Tax Withholding: What You Need to Know
Resource | Published February 27, 2023
Can you accommodate employee requests for additional federal income tax withholding on their stock plan … -
Deferred Stock Units
Resource | Published January 26, 2023
The term deferred stock units refers to restricted stock unit awards for which payout is deferred beyond … -
US Tax Withholding Rates for Stock Plan Transactions in 2023
Resource | Published January 3, 2023
Current US tax withholding rates and maximums for supplemental payments made in 2023. -
Guide to Restricted Stock and Unit Plans
Resource | Published December 22, 2022
This article explains the characteristics of restricted stock, restricted stock units, and restricted … -
Retirement Provisions for RSUs
Resource | Published December 21, 2022
This article discusses the design, tax and accounting considerations for retirement provisions included … -
Sizing Grants During Periods of Market Volatility
Resource | Published December 16, 2022
How to improve consistency in grant sizes and manage burn rates when your stock price declines -
Administrators Corner: Auditing Tax-Related Data
Resource | Published December 16, 2022
Tax season is once again upon us, and it will soon be time to file Forms W-2, 1099, 3921, and 3922 with … -
Top Ten List: Reasons to Avoid December 31
Resource | Published December 16, 2022
Year-end is always hectic, even more so when transactions occur on the last day of the year—whether they … -
Data Snapshot: Management of Stock Plans
Resource | Published December 16, 2022
Companies that expect to increase their stock plan administration team's responsibilities outnumber those … -
Across Our Desk Fall 2022
Resource | Published December 16, 2022
Materials on a variety of stock and executive compensation topics that we have come across in the past … -
A Word from the Director: Fall 2022
Resource | Published December 16, 2022
This article offers thoughts and insights on current happenings at the NASPP from Executive Director … -
Chapter News Fall 2022
Resource | Published December 16, 2022
News and updates for NASPP chapters around the country.