The Stock Administration Book
by Amy Yamashiro
This is one of our archived publications; specialized publications that have been removed from our main publication list and are not being updated, but are are still available for purchase, although sometimes only in digital form.
$25.00 for NCEO members; $35.00 for nonmembers
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Please note: This book was released in October 2005, and some of the material is now out of date; you may find much that is useful, but you cannot assume any particular statement is still current. With this caveat, we have made it available as an ebook at half the original price. It is provided as a zipped file containing a PDF of the text, plus the files originally provided on CD when it was a print book.
Also see our Private Company Equity Compensation Administration Toolkit.
Format: Zip file containing book PDF and CD contents, 209 pages
Dimensions: 8.5 x 11 inches
Edition: 1st (October 2005)
Status: Available for electronic delivery
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Chapter 1: The Big Picture
Chapter 2: Numbers and Formulas
Chapter 3: Plan & Activity Details
Chapter 4: Section 16
Chapter 5: Contacts & Meetings
Chapter 6: Regular Updates
Chapter 7: Glossapedia
From Chapter 3, "Plan & Activity Details"Keeping track of what's going on with your plans is basically what you're there for. Even if
you've got great systems in place, take a look through these to see if anything might be useful.
Remember to change templates as needed to fit your plan!
To start, "Corporate Information" covers the information that governs the activity you're tracking.
Keeping this with photocopies of all relevant source documents helps you and your department
put your finger on key details whenever you need them—without having to wait for someone
else to provide them to you first.
For your equity compensation planning, "Stock Plan Basics" helps you create a quick reference
guide to the basic details of your stock plan. Then, "Nonqualified Compensatory Stock Options,"
"Incentive Stock Options," "Restricted Stock," "Restricted Stock Units," and "Stock Appreciation
Rights" all provide you with overview information and key tax, accounting, and
regulatory topics pertaining to each type of equity award for both the recipient and the employer
If you have an ESPP, "Employee Stock Purchase Plan Basics" helps you create a quick reference
guide to its basic details. "Qualified Employee Stock Purchase Plans" covers the basic requirements
for qualification under a 423 Plan ESPP as well as key tax, accounting, and regulatory
topics for both the optionee and the employer corporation, and "Employee Stock Purchase
Plans" covers the same optionee and employer corporation points for nonqualified ESPPs. And
then, "ESPP Offering Period Specifics" helps you track basic details of each offering period.
"Basic Stock Pool Tracking" offers a basic method of simple tracking if you track manually (with
or without a stock tracking software program in place). "Stock Pool Tracking- Details" and "Stock
Pool Tracking—Summary" are more complex excel spreadsheets on the CD in the back of this
book with formulas in place for both detail and summary tracking.
Once all these equity awards have been granted, people will probably eventually want to become
shareholders. "Award Purchase Financing" provides some basics on the handling of different
methods of payment for equity compensation. And "In-House Equity Activity Checklist for
Paper Tracking" is just what it says—a way for you to make sure all the pieces of an exercise or
sale have been processed.
And once you have shareholders, you'll need to maintain a stock register that tracks all of the
shares of each class of stock, as well as a shareholder listing that gives cumulative totals of beneficial
ownership of all classes of stock. Public companies might not maintain a spreadsheet inhouse
for this purpose, preferring instead to canvass brokers to compile lists electronically
when needed. Private companies, however, don't have a whole lot of trading activity in their
stock yet, and maintain pretty tight control over the share issuance process. "Shareholder Equity"
and "Stock Tracking" are excel spreadsheets on the CD in the back of this book with formulas in
place for those of you who track shares in-house.