NCEO Survey Shows Continued Uncertainty About ESPP Design

In a just-completed NCEO survey of 117 companies, 66% said they will not discontinue their ESPPs in light of new accounting rules, while only 6.5% have decided to do so. The rest are "still thinking about it." Just under half the respondents (45.7%) are still deciding how or if to modify their plans, while 30.4% will make no changes. Changes would primarily involve shortening the look-back period or reducing the discount.

Online results of the survey are available for $25 to members and $35 to non-members.