descriptionIssue Brief Posted on: 6/30/2022

Employee Stock Purchase Plan Design and Accounting: A Checklist of Key Considerations

David Outlaw Therese Sebastian Taylor Jensen Bradley Hayes

Employee stock purchase plans (ESPPs) are an increasingly critical part of companies’ total rewards portfolios. ESPPs are a cost-effective way to attract and retain talent, and they encourage the broad-based employee ownership that has become a vital component of compensation packages.

Whether you’re creating a new ESPP for your employees, overhauling an existing one, or simply want to improve your reporting process, we’ve created this checklist to help you navigate the unique world of ESPPs.

Download the Checklist

Related Content

articlePage

Employee Stock Purchase Plans (ESPPs)

ESPPs are back in vogue. These programs, which allow employees to purchase shares in the company at a discount, are a potentially valuable benefit for attracting and keeping talent. But they…

Read More
articlePage

ESPP Design and Financial Reporting

But with those benefits come some unique considerations. First, there are a dozen ways to architect an ESPP. The program terms, along with the way the program is communicated, can…

Read More