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NASPP Essential

Deferred Stock Units

This article summarizes the characteristics and tax treatment of deferred stock units (DSUs).

The NASPP Blog

Financial Wellness Programs: Why Equity Compensation Should be Included

It’s a brand new year. It’s a brand new decade, actually. Many of us consider the turnover to a new year as a time to reflect on past successes and failures, think about the future, set goals and make resolutions. Even though it’s no secret that most resolutions don’t survive ...


Connecticut: January 2020 Chapter Meeting

Join us for our first chapter meeting in January 2020 in Stamford, CT. We're having a two-for-one topic special!

The NASPP Blog

IRS Proposes New Section 162(m) Regs

The IRS has proposed new regulations under Section 162(m). These regulations would implement the amendments to Section 162(m) under the Tax Cuts and Jobs Act of 2017 and expand upon the guidance in Notice 2018-68 . For today’s blog entry, I cover a few highlights of the pr...

Regulations & Statutes

Section 162(m) Proposed Regs

Proposed regs under Section 162(m), issued by the IRS on December 20, 2019.


PwC: Proposed Regulations Significantly Expand Scope of Section 162(m) Deduction Limit

This article by PwC summarizes key issues in the IRS's proposed regs under Section 162(m).


MoFo: IRS Widens Scope of Section 162(m) Deduction Limit

This article by Morrison & Foerster summarizes the proposed Section 162(m) regs issued by the IRS in December 2019.


IRS Issues Proposed Regulations Under Code Section 162(m)

On December 20, 2019, the IRS issued proposed regulations under Section 162(m). This article from McGuireWoods summarizes the primary matters addressed under the proposed regs, including a helpful table of key areas.

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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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