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Authors: Steve Nightingale, Tony Wilkinson
Published: 27 October 2021
Pages: 32

Introduction

An employee share scheme (ESS) is an arrangement between a company and its employees that is designed to give employees an equity stake in the company.
This paper will consider:
a. key scheme design considerations and the various types of scheme (shares, options and “phantom” schemes);
b. key commercial parameters for the scheme (eg pool size, vesting, exercise period, exercise price and leaver provisions);
c. legal compliance matters under company and securities law etc; and
d. the material income tax consequences that arise from various schemes for a company and employees.

Content outline

  • Scheme design
  • Key considerations
  • Scheme types
  • Commercial design issues
  • Legal issues
  • Taxation considerations
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NIGHTINGALE Steve WILKINSON Tony
Steve Nightingale
Buddle Findlay,
Wellington

 		 Tony Wilkinson
Buddle Findlay,
Auckland

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