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ESPP

   Also found in: Financial, Wikipedia 0.01 sec.
AcronymDefinition
ESPPEmployee Stock Purchase Plan
ESPPEuropean Society for Philosophy and Psychology
ESPPEnvironmental Science and Public Policy
ESPPEnhanced Super-Parallel Processing (SanDisk)
ESPPEmployer-Sponsored Pension Plan (retirement savings plan)
ESPPExtended Studies and Public Programs (University of California, San Diego)
ESPPEducational Surrogate Parent Program (Westboro, MA)
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Information Return Requirement for Certain ESPP and ISO Stock Transfers Under Sec.
Current developments in employee benefits and pensions (Part I) by Walker, Deborah; Neilio, Mark; Haberman, Michael / The Tax Adviser
Effectively, the discount can be significantly greater than 15% if the ESPP has a "look-back" provision.
Taking stock of ESPPs: despite being commonly offered by ... by Geisler, Gregory G. / Journal of Accountancy
Therefore, the option will not qualify as an ISO or ESPP and will be taxed as a non-qualified stock option.
FAS 123R: accounting for stock options; Tips for an increasingly ... by Lombardi, Matt / California CPA
 
 
 
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