Santa Clara University

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: Participant Education and Communication: Case Studies. This publication focuses on the strategic and practical issues of participant communication in a variety of types of equity plans: ESPP, Restricted Stock Units and Awards, and Options.  An in depth look at the legal implications of communication plans, and an investigation into the use of social media (email, blogs, Twitter, Facebook, etc.) for various types of communication are included.  Case studies of a wide range of companies (size, industry, geographic location) are used to illustrate the many issues that organizations face in dealing with the complexity of communication.  Support for this publication is provided by Bank of America Merrill Lynch, E*Trade Corporate Services, and Baker & McKenzie LLP, Deloitte Tax LLP, and Ernst & Young LLC.

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.

 

     

 

     

 

 


 

 

 

 
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