Implementing share plans

Implementing share plans guidance:

What are performance conditions and why might they need amending? A performance condition is a pre-set condition which must be satisfied before the award holder is able...

Practice Note

This Precedent is a sample bonus schedule, to be inserted as a schedule to an employment contract or director’s service agreement, providing for entitlement to an annual...

Precedents

Private companies that implement share option schemes will often make use of 'exit-only' options, meaning that share options can only be exercised by participants when...

Practice Note

Employee share scheme participants and shareholders This note looks at the issues arising on the death of a participant in both HMRC tax-advantaged schemes and various...

Practice Note

What are discretions in employee share schemes? It is common to see contracts include powers for a party to determine a particular matter ‘in its absolute discretion’....

Practice Note

Employers frequently grant equity awards and cash bonuses to incentivise key employees. The first part of this Practice Note focuses on key considerations with awards...

Practice Note

Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response to the coronavirus (COVID-19) outbreak....

Practice Note

This Practice Note provides a brief introduction to the equity and incentive compensation plans and agreements that US startups often use to attract and retain key...

Practice Note

This Practice Note provides an overview of the issues that investors and management will need to consider in relation to founder shares and employee shares and what they...

Practice Note

The procedure for making joint restricted securities elections is the same regardless of whether the election is made under section 425(3), 430 or 431 of the Income Tax...

Practice Note

What is share dilution? Share dilution happens when a company issues additional shares in itself. As a result the existing shareholders' ownership in the company is...

Practice Note

What is an LLC and how is it different to other forms of business organisation? A limited liability company (LLC) is a legal form of business organisation in US. A US LLC...

Practice Note

Introduction Partnerships of all sizes often struggle to devise a remuneration structure for their partners that is fair, rewards the 'right' behaviours and encourages...

Practice Note

The use of malus and clawback The concept of withholding or even recovering value from executives if a material adverse event occurs following the award of...

Practice Note

The concept of ordinary share capital is important for UK tax purposes. This Practice Note sets out the key tax reliefs that require ordinary share capital (whether...

Practice Note

The purpose of this note is to outline the main areas where parallel options are typically of use, how they impact upon other share incentive arrangements, the acceptance...

Practice Note

This Practice Note provides an overview of the questions which need to be asked when planning a new share-based incentive arrangement. The outcome of these discussions...

Practice Note

The following steps are key to the implementation of a new share incentive arrangement: • creation of a project plan (including design) • obtaining key stakeholders views...

Practice Note

This Practice Note provides an overview of the questions which need to be asked when considering the use of performance conditions in an employee incentive plan. This...

Practice Note
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