Long-term incentive plans and deferred share bonus plans

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Share Incentives weekly highlights—13 January 2022

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—13 January 2022

Share Incentives weekly highlights—6 January 2022

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—6 January 2022

Share Incentives weekly highlights—16 December 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—16 December 2021

Share Incentives weekly highlights—9 December 2021

The following Share Incentives news provides comprehensive and up to date legal information on Share Incentives weekly highlights—9 December 2021

Featured Share Incentives content

Malus and clawback

Malus and clawbackFORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to...

How do I contact HMRC with a share schemes related query?

How do I contact HMRC with a share schemes related query?HMRC consists of specialist departments dealing with specific areas of employment related...

EMI—notification of grant of options to HMRC

EMI—notification of grant of options to HMRCEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise...

Comparison of the enterprise management incentives (EMI) provisions of the Employee Share Schemes User Manual (ESSUM) and the Employee Tax Advantaged Share Scheme User Manual (ETASSUM) [Archived]

Comparison of the enterprise management incentives (EMI) provisions of the Employee Share Schemes User Manual (ESSUM) and the Employee Tax Advantaged...

Practice notes

Underwater share options

Underwater share optionsWhat is an underwater share option?'Underwater option' is the term used to describe a share option (granted under any share...

16th Nov

COVID-19

Practice notes

Phantom share awards and options

Phantom share awards and optionsWhat is a phantom award?Phantom awards, broadly speaking, can be split into two categories, phantom share awards and...

Produced in partnership with Stephen Diosi of Mishcon de Reya 16th Nov

Practice notes

The advantages and disadvantages of each share incentive arrangement

The advantages and disadvantages of each share incentive arrangementThis Practice Note seeks to summarise the main advantages and disadvantages of...

16th Nov

Precedents

EMI standalone share option agreement

EMI standalone share option agreementThis Agreement is made on [insert date of execution of the share option agreement]Parties1[insert name of company...

16th Nov

Practice notes

Nil paid shares and partly paid shares—practical considerations

Nil paid shares and partly paid shares—practical considerationsWhat are nil paid shares and partly paid shares?When shares are issued, their...

16th Nov

Practice notes

Long-term incentive plans—income tax and NICs treatment

Long-term incentive plans—income tax and NICs treatmentTypes of LTIP awardsThe most common type of awards that can be made under a long-term incentive...

Produced in partnership with Jeremy Edwards of Baker McKenzie 16th Nov

Practice notes

Corporation tax relief and employee share schemes

Corporation tax relief and employee share schemesCorporation tax deduction for costs incurred in setting up and operating employee share schemesCosts...

Produced in partnership with Laura Gould 16th Nov

Practice notes

Employee share schemes—dealing with leavers

Employee share schemes—dealing with leaversWhat are leavers?Departing individuals are known generically as ‘leavers’ but the reason behind the...

Produced in partnership with Jenny Wheater of Duane Morris LLP 16th Nov

In-house

Practice notes

Growth shares—practical examples and comparisons with options

Growth shares—practical examples and comparisons with optionsWhat are growth shares?Growth shares, also known as value shares or hurdle shares, are a...

16th Nov

Practice notes

Understanding US non-qualified deferred compensation arrangements and Internal Revenue Code Section 409A

Understanding US non-qualified deferred compensation arrangements and Internal Revenue Code Section 409ARelevance of non-qualified deferred...

Produced in partnership with Michael Falk of Kirkland & Ellis LLP and Sherene Awad Jodrey of Aon plc 16th Nov

Practice notes

EMI and disqualifying events

EMI and disqualifying eventsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives...

16th Nov

Practice notes

EMI—requirements for options

EMI—requirements for optionsEMI Review: In the Spring Budget 2020, the government announced that it will review the enterprise management incentives...

16th Nov

Practice notes

What is an employee benefit trust?

What is an employee benefit trust?The EBT as a trustAn employee benefit trust (EBT) is a form of trust. A trust refers to the legal relationship...

Produced in partnership with Jeremy Glover (Share Schemes) 16th Nov

Precedents

LTIP—cash award certificate

LTIP—cash award certificate[insert name of company who granted the award pursuant to the long term incentive plan (LTIP)] (Company)[insert name of...

16th Nov

Precedents

SIP rules

SIP rules1Definitions and interpretation1.1The following words and expressions have the following meanings:Accumulation Period•in relation to...

Produced in partnership with Jonathan Fletcher Rogers of Addleshaw Goddard 16th Nov

Precedents

CSOP option certificate

CSOP option certificate[insert name of company who granted the company share option plan (CSOP) option] (Company)Option certificate in respect of an...

16th Nov