If an issuer is looking for a primer or introductory course on Employee Stock Purchase Plans ("ESPPs"), then check out the detailed slide deck that our David Branham put together for our monthly webinar series.  The slide deck is entitled Employee Stock Purchase Plans - The Introductory Course (November 2019 Webinar) and covers the following:

• Requirements under the tax law,
• Must have document requirements,
• Tax consequences to employees and to employers,
• Compliance requirements with respect to federal securities laws, and
• International workforce considerations.

The slide deck is detailed and contains more information than is otherwise typical of an "introductory" course.  It could be a useful starting point for issuers who are considering whether to implement an ESPP this upcoming proxy season.