Employee Stock Purchase Plans
GPTKB entity
Statements (29)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Employee benefit
|
| gptkbp:abbreviation |
ESPP
|
| gptkbp:benefit |
Employees
Employers |
| gptkbp:enrollment |
Open enrollment period
|
| gptkbp:feature |
Contribution limits
Discounted stock purchase Lookback provision Non-qualified plan Payroll deduction Purchase period Qualified plan |
| https://www.w3.org/2000/01/rdf-schema#label |
Employee Stock Purchase Plans
|
| gptkbp:offeredBy |
Private companies
Public companies |
| gptkbp:prohibits |
Holding period for tax benefits
|
| gptkbp:purpose |
Allow employees to purchase company stock
|
| gptkbp:regulates |
Internal Revenue Code Section 423 (for qualified plans)
|
| gptkbp:relatedTo |
Employee benefits
Stock options Equity compensation Restricted stock units |
| gptkbp:riskFactor |
Stock price fluctuation
|
| gptkbp:taxStatus |
Favorable tax treatment for qualified plans
Ordinary income tax for non-qualified plans |
| gptkbp:vesting |
Usually no vesting period
|
| gptkbp:withdrawn |
Shares can be sold after purchase
|
| gptkbp:bfsParent |
gptkb:ASC_718
|
| gptkbp:bfsLayer |
7
|