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Package includes:

On Demand Module  l  Electronic booklet  l  PowerPoint Presentation

Package Fee (incl GST)

  • $115 - NZLS members and Associate members
  • $145 - Non-members

Note: Access to the online files is via your "My CPD" page. If you would like to purchase multiple packages, please contact us here.

On Demand Module

Presentation time: 60 minutes
1
CPD HR

Employee equity schemes can provide an effective means of attracting, retaining and incentivising key staff. However, structuring these schemes can be complicated as there is a range of ways to structure a scheme, and a range of legal, tax and commercial factors to consider when designing a scheme.

This module will take a practical approach that is aimed at ensuring that you are able to provide your clients with robust advice specific to their circumstances.

The module will include:

  •  An overview of equity, option and phantom schemes and what to consider when choosing an appropriate scheme
  • Regulatory and legal issues impacting employee equity schemes
  • The tax implications of each type of scheme, including an overview of recent tax changes
  • The commercial drivers and evolving market practices in this area.

Learning objectives

By completing this module you will gain:

  • A greater understanding of the key issues to consider when choosing an appropriate equity scheme.
  • An overview of the types of scheme available and legal and commercial elements to consider in scheme design.
  • An awareness of tax implications of various schemes.

Electronic paper 

Authors: Jane Goodwin, Nick Laing
Published: 27 October 2021
Pages: 26

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.

PowerPoint Presentation

These are the slides included in the presentation.

NIGHTINGALE Steve-631 WILKINSON Tony-779
Steve Nightingale
Buddle Findlay,
Wellington		 Tony Wilkinson
Buddle Findlay,
Auckland

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