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Administrative Policies &
Procedures
An in-depth look at in-house administration
Grant Policies &
Procedures
Benchmarking policies that govern how equity is distributed
Insider Trading
Compliance
Including pre-clearance policies and trading windows
Transaction Procedures & Tax Compliance
Standards for payment methods, distribution policies, and tax compliance
Mobility Compliance
Managing tax compliance for state-to-state and global mobile employees
Ownership Guidelines
Stock ownership requirements for executives and other employees
Participant Education
How online and in-person training tools are used
Global Administration
Tax compliance, mobility, and currency exchange controls for 17 countries
Answers to Your Questions
Key Questions Answered:
Which departments are involved in plan management?
Which functions are commonly outsourced?
What is the typical size of an in-house stock plan administration team?
Are in-house stock plan administration positions typically remote, in-office, or hybrid?
How is AI used in administration of equity plans?
Key Questions Answered:
What factors determine grant eligibility and size?
What value is used to convert target grant values to shares?
How frequently are grants approved and issued?
Who has authority to approve grants?
Key Questions Answered:
Which employees are subject to trading windows?
When do quarterly trading windows open and close?
What transactions are allowed during closed windows?
Which employees are subject to pre-clearance requirements?
Which departments oversee insider trading compliance?
Key Questions Answered:
What are the most common methods of funding equity plan transactions?
How do companies determine tax rates and stock value for tax withholding purposes?
How do companies comply with tax deposit requirements?
Do companies accommodate participant requests for additional withholding?
Key Questions Answered:
Which types of mobile employees are covered by compliance programs?
What processes are used to track mobility and determine tax liabilities?
Do companies allocate income for tax qualified arrangements?
Which employees are eligible for tax equalization?
Key Questions Answered:
Which employees are subject to ownership guidelines?
How much stock are employees required to own?
How are equity awards counted in stock ownership?
Key Questions Answered:
How do companies enforce grant acceptance requirements?
What tax education is provided to plan participants?
Are educational materials translated into local languages?
What mediums do companies use to educate employees?
Are companies using AI tools for participant education?
Key Questions Answered:
Are companies complying with Circular 35 and SAFE registration requirements in China?
How are companies complying with the new tax collected at source (TCS) requirements in India?
Do companies use a Section 102 trustee arrangement to offer equity in Israel?
Are companies applying the “deemed exercise” rules to employees exiting Singapore?
Countries Include:
Australia
Belgium
Brazil
Canada
China
Denmark
France
India
Israel
Japan
Netherlands
Singapore
Spain
Sweden
Switzerland
United Kingdom
United States
This survey is administered jointly by the NASPP and Deloitte Tax LLP.
Survey Guidelines for Participants
Issuers must participate in the survey to receive access to the full survey results
Survey must be completed by April 25
Only public companies that offer stock compensation to their employees may participate
Survey respondents must have some level of responsibility for designing, managing, or reporting on their company's equity program
Service providers are ineligible to participate
Open only to public companies issuing stock compensation
Only one response per company
Participation required for results
Respondents must have some responsibility for designing, managing, or reporting on their company's equity program
The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over three decades of leadership providing expert resources, education and other benefits for nearly 6,000 members across 18 affiliated chapters.