Episode Notes:

• A note on this episode (1:34)
• Section 423 qualified vs. nonqualified plans (2:13)
• Fractional vs. whole share purchases (9:21)
• Cashless funding vs. limiting funding to payroll contributions (17:14)
• Lookback pricing vs. purchase date only pricing (28:04)

Resources Mentioned in This Episode:

• Four Ideas to Make Your ESPP More Equitable
• Could Fractional Shares Benefit Your Stock Plan Participants?
• Overlooked and Underrated: Why Fractional Shares Matter
• Should You Consider a Cashless ESPP?
• 2020 NASPP Deloitte Domestic Stock Plan Administration Survey

Additional Podcasts in This Series:

• Half Empty, Half Full: A Closer Look at TSR Awards
• Half Empty, Half Full: Thoughts on the SEC's Rule 10b5-1 Proposal
• Half Empty, Half Full: Our Thoughts on Four Stock Plan Topics

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