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Rewarding employees and increasing shareholder value using share schemes 15 July 2011
[object Object],[object Object],[object Object]
Benefits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
boosting share values ,[object Object],[object Object],[object Object],[object Object]
tax advantages ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Concerns ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Methods: Types of Schemes The medium Share Purchase: DSPP, JSOP Share Gift: The Share Incentive Plan The message no risk, CGT, no dividends or votes some risk, low or no tax, dividends, appreciation of past service some financial commitment, CGT, dividends Share Option: EMI, CSOP, SAYE, USOP
Enterprise Management Incentives ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EMI tax treatment ,[object Object],[object Object],[object Object],[object Object],[object Object]
Share Incentive Plan
Free Shares ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Partnership Shares ,[object Object],[object Object],[object Object],[object Object],[object Object]
Matching Shares ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Dividend Shares ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The Limits
Tax Treatment ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
how much to offer? ,[object Object],[object Object],[object Object],[object Object],[object Object],effective incentives change   behaviours
Dilution ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Succession Planning ,[object Object],[object Object],[object Object],[object Object],[object Object]
Succession planning shareholder trust company shares £ (CGT) £ benefits (low tax) CT relief employees
Considerations: Complexity ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Solution: comprehensive advice and support
Timescales ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Leavers ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
E mployee Communications ,[object Object],[object Object],[object Object],[object Object],[object Object]
Plan Administrators – Why? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Complete Solutions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
About RM2 ,[object Object],[object Object],[object Object]
Success story ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]

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Using Employee Share Schemes To Build Shareholder Value - July 2011

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  • 7. Methods: Types of Schemes The medium Share Purchase: DSPP, JSOP Share Gift: The Share Incentive Plan The message no risk, CGT, no dividends or votes some risk, low or no tax, dividends, appreciation of past service some financial commitment, CGT, dividends Share Option: EMI, CSOP, SAYE, USOP
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  • 20. Succession planning shareholder trust company shares £ (CGT) £ benefits (low tax) CT relief employees
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