The NASPP Blog

Thought Leadership in Action

Search









Blog subscription

Most Recent Blog Posts

NASPP Blog

Section 162(m) and Negative Discretion, Part 2

Nov 27,2018 | Barbara Baksa

Does this common provision included in almost all performance awards make the awards ineligible for the grandfather under new Section 162(m)?

NASPP Blog

New Glass Lewis Policy on Front Loading Grants

Nov 20,2018 | Barbara Baksa

Glass Lewis addresses the practice of granting several year's worth of awards in one year. Spoiler alert: they don't like it.

NASPP Blog

Proxy Stock Plan Proposals: Results

Nov 15,2018 | Jennifer Namazi

An analysis of stock plan proposals in the tech sector.

NASPP Blog

Section 162(m), Material Modifications, and Acceleration of Vesting

Nov 13,2018 | Barbara Baksa

Is acceleration of vesting a material modification for purposes of Section 162(m)? The answer might surprise you.

NASPP Blog

Year End Checklist: 3 Things to Add

Nov 08,2018 | Jennifer Namazi

Whether you have a year-end checklist or are just getting started with one, we offer three sometimes overlooked items to add to the list.

NASPP Blog

Equity Compensation and the Gender Pay Gap

Nov 06,2018 | Barbara Baksa

Recent studies look at whether men or women get more equity in start-ups and which gender realizes more gain on option exercises. You might be surprised by the results of at least one of these studies.

NASPP Blog

Year-End Tax Updates

Oct 30,2018 | Barbara Baksa

Tax updates on the Social Security wage base, the new postcard-sized Form 1040, and filing Forms 1099-MISC late.

NASPP Blog

Insider Trading: The SEC's Interest in Social Media Activity

Oct 25,2018 | Jennifer Namazi

A $40 million tweet, the SEC's solicitation of a social media monitoring solution, and more.

NASPP Blog

New Section 162(m): Who’s Covered?

Oct 23,2018 | Barbara Baksa

A look at who is covered under new Section 162(m), as amended by the Tax Cuts and Jobs Act, and how the grandfather provision applies to newly covered executives' awards.

About Us

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.

NASPP

P.O. Box 21639 Concord, CA 94521-0639 Telephone: (925) 685-9271 Fax: (925) 930-9284

©NASPP 2017, All Rights Reserved.