GPS
Guidance | Procedures | Systems
The CEPI provides unbiased guidance and resources for issuers,
service providers and auditors. These research efforts build the
GPS: Guidance | Procedures | Systems library.
Published Research
NEW: GPS: Employee Stock Purchase Plans. This publication focuses on employee stock purchase plans (ESPP). Both 423 and non-423 plans present challenges and opportunities for companies, and this publication addresses those issues as well as the delicate management required to maintain preferential tax treatment for 423 plans. Support for this publication is provided by Bank of America Merrill Lynch, Computershare, E*Trade Corporate Services, Fidelity Stock Plan Services, Morgan Stanley Smith Barney, Radford, Baker & McKenzie LLP, Deloitte Tax LLP, Equity Methods and Ernst & Young LLC.
GPS: Performance Awards. This publication focuses on the unique aspects of performance awards as related to administration and financial reporting. Support for this publication is provided by Bank of America Merrill Lynch, E*TRADE Corporate Services, Fidelity Stock Plan Services, Morgan Stanley Smith Barney, Solium Transcentive, The Hay Group, Radford, Alston + Bird LLP, Baker & McKenzie LLP, Equity Methods, and Ernst & Young LLC.
GPS: Global Stock Plans. This research provides guidance to U.S. multinational public companies on effectively and efficiently operating equity compensation plans outside of the U.S. Research underwritten by Bank of America Merrill Lynch. Fidelity Investments, Transcentive, a Computershare company, Alston + Bird LLP, Baker & McKenzie LLP, Ernst & Young LLP, Global Tax Network US, LLC, James F. Reda & Associates LLC and PricewaterhouseCoopers LLP.
GPS: Restricted Stock and Restricted Stock Units. Building on the success of the initial research, this research provides guidance on internal controls to mitigate risk for companies granting restricted stock and restricted stock units. Research costs underwritten by Fidelity Investments, Merrill Lynch, E*TRADE Corporate Services, Smith Barney Stock Plan Services, Charles Schwab, and Computershare Plans Software.
GPS: Non-Qualified Stock Options. The inaugural research publication focused on processes, best practices, and internal controls for non-qualified stock options. Research costs underwritten by Fidelity Investments.
The CEPI thanks the 2011 GPS Sponsors:
