Mastering ESPP and RSU Withholding Outside the United States
Tax withholding can be a challenge in the United States, but the challenges increase exponentially for stock compensation issues to non-U.S. employees. Today we feature a guest blog entry by Jennifer...
View ArticleIndecent Disclosures
Are your stock plan disclosures too much, not enough, or just right? Find out with the 19th Annual NASPP Conference session “Indecent Disclosures: Polishing and Perfecting Disclosures under ASC 718.”...
View ArticleNo Action on RSUs
It seems like just yesterday I was blogging about the SEC exempting stock options from the 500-holder limit for private companies, but it turns out that I never blogged about that because it happened...
View ArticleMy Two Cents on Facebook
Important ReminderThis is the last week to participate in the NASPP-PwC Global Equity Incentives Survey. Issuers must participate to access the full survey results; you’re going to be sorry if you...
View ArticleMishandled FICA and RSUs
Today I discuss recent litigation over mishandled FICA taxes on a nonqualified deferred compensation plan that could also have implications for RSUs. The Lawsuit The case involved a company that failed...
View ArticleDividend Equivalents and Retirement Eligibility
For today’s blog entry, I cover yet another challenge in the ongoing saga of awards that provide for accelerated or continued vesting upon retirement. A recent Chief Counsel Advice memorandum casts...
View ArticleSilicon Valley vs. the Nation
Free lunches (not too mention breakfasts, dinners, and snacks), open offices, games and nap rooms, shuttle services for commuting employees—we all know Silicon Valley operates a little differently than...
View ArticleSlow News Day
It’s a slow news day here at the NASPP. I don’t have anything pressing to blog about so I thought it would be a good time for a poll. Below are a few questions that were recently posted to the NASPP...
View ArticleTop Ten Trends in Stock Plan Design
The full results from the 2016 Domestic Stock Plan Design Survey, which the NASPP co-sponsors with Deloitte Consulting LLP, are now available. Companies that participated in the survey (and service...
View ArticleRSUs Where You Least Expect Them
As part of its IPO last month, manufacturer Gardner Denver granted RSUs worth $100 million to its 6,000 employees, including hourly workers, customer service, and sales staff. According to Bloomberg,...
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