Equity Compensation Resource List
The following resources have up-to-date information on a variety of relevant issues in equity compensation. They are broken into issue areas that correspond to the topics covered on the Certified Equity Professional exam.
1. Corporate and Securities Law
2. Taxation
- Recent Developments for the Fourth Quarter 2011, provided by Baker & McKenzie.
- FATCA Alert: Under New US FATCA Rules, Some US Employees Need to Report the Value of Non-US Equity Compensation, Deferred Compensation and Pension Benefits on their 2011 US Individual Income Tax Returns, provided by Baker & McKenzie.
- New Section 6039 Reporting Requirements: A brief white paper with charts, Q&As, and other figures on the new reporting requirements from Solium.
- Cost Basis Reporting Requirements: A brief summary on the effect of the IRS announcement delaying penalties for cost basis reporting violations, from Wolters Kluwer.
- IRS Notice Index: A list of IRS notices by year since 1990, provided by TaxAlmanac.
- Navigating the Changes to International Financial Reporting Standards by Grant Thorton.
- Current Topics in Executive Compensation and Wealth Management: A report covering proposed rules governing incentive compensation, tax treatment of clawbacks, section 280G, and section 409A by Ernst & Young.
- IRS Newswire subscription form (may also sign up for other government alerts after signing up here)
3. Accounting
4. Equity Plan Design and Administration
Other Resource Pages and Newsletter Archives
We welcome additional submissions for this page; email equitycomp@nceo.org. Any materials must be focused on substantive information relevant to broad-based equity compensation plans, particularly concerning legislative or regulatory developments, academic research, specific guidance on plan design or operational issues, and other information not readily already available in the public area of the NCEO Web site or in NCEO publications. General articles on various forms of equity compensation, for instance, would not be included. Any material that marketing-oriented will be excluded. The posting of this material does not imply an NCEO endorsement of its providers or contents.
