Mishcon de Reya

This Practice Note provides a high-level review of what a limited liability company (LLC) is, the most common equity incentives awards available to LLC owners and the tax treatment and considerations of each. This Practice Note is produced in partnership with Stephen Diosi of Mishcon de Reya LLP.

This Practice Note considers phantom awards, why they may be used and the issues that need to be considered when implementing a phantom award scheme. This Practice Note has been written in partnership with Stephen Diosi of Mischon de Reya LLP.

This Practice Note considers the purpose and value in obtaining information on potential arbitrators. It sets out possible questions to consider asking potential candidates and details on the means by which such information may be gathered, such as arbitration questionnaires and resources that collate data on arbitrators. It considers the drawbacks, such as confirmatory bias that may arise due to the use of pre-arbitration questions.

This Practice Note considers the United Nations Convention on International Settlement Agreements Resulting from Mediation commonly known as the Singapore Convention on Mediation or the Singapore Convention. The convention provides a framework for the enforcement of international settlement agreements resulting from mediation. This Practice Note explores which countries have signed the convention and their obligations under the convention and the reservations that they may make. The application of the convention is examined, alongside the meaning of the specific terms used in the convention, as well as the requirements for enforcement or reliance on settlement agreements and the grounds for refusing to grant relief and adjournment of decisions on relief. Other points and practical considerations are also covered.

This Precedent disclaimer notice is intended to be used for in person events (rather than online or hybrid events) by businesses or organisers seeking to minimise their potential liability to individuals who attend a sports event or participate in sport activities in England or Wales.

Share hedging can occur where share options and awards granted by companies under employee share plans are satisfied using shares held by existing shareholders or shares held by an employee benefit trust rather than new issue shares or treasury shares. This precedent share hedging agreement ensures that there are sufficient shares available to transfer to participants when options become exercisable or awards vest under an employee share plan.