Long-term incentive plans and deferred share bonus plans

Long-term incentive plans and deferred share bonus plans guidance:

Deferred share bonus: key elements Deferred share bonus plans are typically constituted by the following key elements: • they are structured as employees’ share schemes...

Practice Note

Companies in both the US and the UK have a long history of involving employees in equity ownership, and both countries have provided tax breaks and implemented other...

Practice Note

This practice note details the obligations placed on quoted companies in respect of the establishment, implementation and operation of a deferred share bonus plan. For a...

Practice Note

A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive share plans under which a company makes share based awards...

Practice Note

As explained in the Practice Note: What is a long-term incentive plan?, the most common type of awards that can be made under a long-term incentive plan (LTIP) include: •...

Practice Note

Types of LTIP awards The most common type of awards that can be made under a long-term incentive plan (LTIP) include: • conditional share awards (which are sometimes...

Practice Note

Types of awards Different types of awards can be granted under a long-term incentive plan (LTIP) and more than one may be offered under the same plan. The types of awards...

Practice Note

A long-term incentive plan (LTIP) is a term that is commonly used among listed companies to describe executive share plans under which a company makes share based awards...

Practice Note