NASPP Blog

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Most Recent Posts

Understanding Compliance Under Section 6039
Jan 9, 2024

Understanding how to remain compliant under Section 6039 is crucial for companies offering ISOs and qualified ESPPs.
SEC Enforcement of Section 16 Reporting
Dec 27, 2023

Recent charges in an ongoing SEC investigation of Section 16 filings implicate the need for effective compliance procedures and proper disclosure.
From Traditional to Trendy: The Types of IPOs
Dec 6, 2023

An overview of the evolving landscape of initial public offerings, highlighting new methods companies are exploring to go public that go beyond the traditional IPO framework.
Recent SEC Guidance on Pay vs. Performance Disclosures
Nov 29, 2023

A summary of new and updated SEC Compliance and Disclosure Interpretations questions related to Pay vs. Performance Disclosures.
Understanding Early Exercise and 83(b) Elections
Nov 22, 2023

In this article we'll be diving into the world of early exercising, exploring what it is, why employees might consider it, how it works for both NQSOs and ISOs, and the reporting requirements of an 83(b) election and the consequences of not filing on time
Weighted Averages and Equity Compensation
Nov 15, 2023

What is a weighted average, where are weighted averages commonly used in equity compensation, and how do you calculate them?
Do You Know Your Worth? The Art of Self Advocacy
Nov 14, 2023

Self-advocacy has become not only a must when seeking to advance one’s career but a delicate skill that needs to be cultivated and developed in its own right.
How Divorce Affects Equity Awards
Nov 6, 2023

Learn why your company should have a divorce transfer policy and how a legal transfer of equity differs from a transfer of economic value.
How State Payroll Taxes Apply to Mobile Employees
Oct 25, 2023

Many states now impose state payroll taxes, such as to fund family or medical leave programs. Here’s how these taxes can apply to mobile employees.