Status:
Maintained
A list of the new resources that we have added to PLC Share Schemes & Incentives since its launch. If you would like to suggest additional resources, please email the PLC Share Schemes & Incentives professional support team at incentivesfeedback@practicallaw.com.
PLC Share Schemes & Incentives
Contents
January 2013 - March 2013
Practice note, PLC Share Schemes & Incentives jargon buster: types of share incentive arrangement and tax terminology (www.practicallaw.com/1-503-4424)
Practice note, Employee benefit trusts: an overview (www.practicallaw.com/1-500-3984)
Practice note, Joint ownership arrangements: an overview (www.practicallaw.com/5-520-2316)
Practice note, Pay as you earn (PAYE) (www.practicallaw.com/7-520-4442)
October 2012 - December 2012
Practice note, Loans to employees and directors: tax issues (www.practicallaw.com/4-500-1064)
July 2012 - September 2012
Article, Joint ownership share schemes: one trust or two? (www.practicallaw.com/8-520-9255)
Article, Executive pay: the final proposals (www.practicallaw.com/5-520-5249)
April 2012 - June 2012
Article, Remuneration in financial services: lessons for UK plc (www.practicallaw.com/7-519-6357)
Article, Retrospective tax legislation: a clash of two moral imperatives (www.practicallaw.com/0-518-8006)
Article, The essence of disguised remuneration (www.practicallaw.com/9-518-5107)
Checklist, Adopting a jointly-owned equity arrangement (JOA) and granting the first awards (www.practicallaw.com/1-518-6974)
Practice note, Employee share schemes: loans to employees and directors: Consumer Credit Act issues (www.practicallaw.com/7-500-1091)
Practice note, Listing rules: employee share schemes aspects (www.practicallaw.com/4-382-0184)
Standard document, Stand-alone unapproved option (grant by shareholder to employee) (www.practicallaw.com/8-517-3794)
Standard clause, Board minutes to set up a joint ownership arrangement (www.practicallaw.com/6-518-9828)
January 2012 - March 2012
Article, Dismantling barriers to employee ownership (www.practicallaw.com/9-518-2533)
Article, Executive remuneration: the chill sets in (www.practicallaw.com/6-517-9061)
Article, The politics of settlement of tax disputes: perception and reality (www.practicallaw.com/6-517-9792)
Checklist, Enterprise management incentives (EMI) options (www.practicallaw.com/1-517-7045)
Checklist, Enterprise management incentives (EMI) options: articles of association (www.practicallaw.com/9-517-6344)
Practice note, Data protection toolkit (www.practicallaw.com/6-517-4600)
Practice note, Market data 2011: deferred bonus plans (www.practicallaw.com/5-516-2508)
Practice note, Market data 2011: performance conditions in performance share plans (www.practicallaw.com/4-516-1868)
Practice note, Market data 2011: performance conditions in share options plans (www.practicallaw.com/6-516-1848)
Standard document, Joint ownership arrangement: Letter to trustee of EBT to recommend that EBT enter into joint ownership agreement (www.practicallaw.com/4-517-2621)
October 2011 - December 2011
Article, Actuarial insights: A small boost for pension savers (www.practicallaw.com/7-514-6409)
Article, Amendments to the EU Prospectus Directive and their impact on employee share plans (www.practicallaw.com/1-503-4546)
Article, Part 7A Income Tax (Earnings and Pensions) Act 2003: Earmarking of disguised remuneration (www.practicallaw.com/1-515-1955)
Article, Table comparing tax on employee share option plans in European jurisdictions (www.practicallaw.com/5-509-6599)
Practice note, Disguised remuneration tax legislation (rewards from third parties, Part 7A of ITEPA 2003): an overview (www.practicallaw.com/2-506-7659)
Practice note, Document retention toolkit (www.practicallaw.com/5-507-0721)
Standard document, Joint ownership arrangement: agreement for employee and trustee to jointly acquire shares (www.practicallaw.com/1-506-3850)
Standard document, PAYE Indemnity (www.practicallaw.com/8-508-1916)
July 2011 - September 2011
Article, Corporate governance: a long way to go? (www.practicallaw.com/1-507-1652)
Article, Disguised remuneration legislation: impact on pension arrangements (www.practicallaw.com/6-507-8868)
Article, Disguised remuneration: searching for the hidden reward (www.practicallaw.com/9-506-6227)
Article, Execution and delivery of deeds: are we all on the same page? (www.practicallaw.com/3-506-6490)
Article, European lobbying: a complex job (www.practicallaw.com/1-507-4684)
Article, Move over, darling: equitable maxims (www.practicallaw.com/3-506-8210)
Article, Part 7A ITEPA 2003: practitioners' views (www.practicallaw.com/3-508-2720)
Practice note, SRA Code of Conduct 2011 toolkit (www.practicallaw.com/9-507-1337)
Standard document, SAYE share option scheme: letter to HMRC seeking informal approval (www.practicallaw.com/5-506-3424)
Standard document, SAYE share option scheme: letter to HMRC seeking formal approval (www.practicallaw.com/0-506-3412)
Standard document, SAYE share option scheme: declaration letter by the company (www.practicallaw.com/2-506-3388)
April - June 2011
Article, Default retirement age: time's up (www.practicallaw.com/1-505-3573)
Article, Implementing the FSA's revised Remuneration Code (www.practicallaw.com/1-505-9688)
Article, What does HMRC v Tower MCashback LLP 1 tell us about Ramsay? (www.practicallaw.com/2-506-3473)
Practice note, Finance Bill 2011: analysis, status and amendments (www.practicallaw.com/7-506-1495)
Practice note, Finance Bill 2011 problems for employee share plans: a quick guide (www.practicallaw.com/7-505-6899)
Practice note, Part 7A ITEPA 2003 tracker (www.practicallaw.com/2-505-5944)
Practice note, SRA Handbook 2011 and Code of Conduct (www.practicallaw.com/5-506-3570)
Practice note, Taxation and protection for legitimate expectations (www.practicallaw.com/7-505-3443)
January - March 2011
Practice note, Disguised remuneration: Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (www.practicallaw.com/4-504-5317)
Practice note, Market data 2010: deferred bonus plans (www.practicallaw.com/4-504-0169)
Practice note, Market data 2010: performance conditions in performance share plans (www.practicallaw.com/9-504-0100)
Practice note, Market data 2010: performance conditions in share option plans (www.practicallaw.com/5-504-0593)
Practice note, Setting up an employee benefit trust: an overview (www.practicallaw.com/3-504-8302)
Standard document, Notice of exercise of EMI option (www.practicallaw.com/8-504-4580)
October - December 2010
Practice note, Employee benefit trusts: section 218 IHTA notices (www.practicallaw.com/6-503-5384)
July - September 2010
Article, Road Map to the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (www.practicallaw.com/3-502-8479)
Article, Summary of the Dodd-Frank Act: Executive Compensation (www.practicallaw.com/5-502-8341)
Article, Summary of the Dodd-Frank Act: Corporate Governance (www.practicallaw.com/9-502-8358)
Practice note, Interaction of CGT and income tax for unapproved options and tax-advantaged share plans from 6 April 2010 (www.practicallaw.com/3-502-6574)
Practice note, PLC Share Schemes & Incentives FSA Remuneration Code tracker (www.practicallaw.com/0-503-0110)
April - June 2010
Article, Private equity buyouts after the crisis (www.practicallaw.com/8-502-1084)
Article, The future of executive compensation: where to from here? (www.practicallaw.com/3-501-8296)
Practice note, Applying Section 409A to Non-US Share Schemes (www.practicallaw.com/1-501-9466)
Practice note, Bank payroll tax (www.practicallaw.com/9-502-0135)
Practice note, Dealing with share options and other share plan awards held by a departing employee: an overview (www.practicallaw.com/2-502-0191)
Practice note, EU Social Security rules for cross-border employees (www.practicallaw.com/3-502-0850)
Practice note, General election 2010: implications for business taxation (www.practicallaw.com/0-501-2762)
Practice note, General election 2010: implications for share schemes and incentives (www.practicallaw.com/1-502-0573)
Practice note, Section 409A: Deferred Compensation Tax Rules: Overview (www.practicallaw.com/6-501-2009)
January - March 2010
Practice note, Income tax: general principles (www.practicallaw.com/0-385-1243)
Practice note, PLC Share Schemes & Incentives bank payroll tax tracker (www.practicallaw.com/8-501-1829)
PLC Share Schemes & Incentives Prospectus Directive amendment tracker (www.practicallaw.com/4-501-6664)
October - December 2009
Article, What does it all mean? (www.practicallaw.com/0-500-7020)
Checklist, Relocation of employees: residence status: tax checklist (www.practicallaw.com/2-384-7311)
Practice note, Market data 2009: deferred bonus plans (www.practicallaw.com/9-500-7493)
Practice note, Market data 2009: performance conditions in performance share plans (www.practicallaw.com/7-500-7502)
Practice note, Market data 2009: performance conditions in share option plans (www.practicallaw.com/8-500-7511)
Standard document, Briefing note for employers and HR professionals: implications of the tax/pension changes for high income employees (www.practicallaw.com/5-500-6476)
Standard document, Plug-in clause: exclusion of claims for breach of contract relating to board exercise of discretion (www.practicallaw.com/6-500-4575)
Standard document, Plug in paragraphs for public company board minutes: financial assistance and EBT funding to buy shares (www.practicallaw.com/0-500-0943)
Standard document, Power of attorney given by trustee of EBT: notice to appointor (www.practicallaw.com/8-500-7196)
Standard document, Power of attorney given by trustee of EBT to sell shares under a share sale and purchase agreement (www.practicallaw.com/5-500-7188)
July - September 2009
Standard document, Board minutes (of settlor company) to recommend that EBT grant options/awards (www.practicallaw.com/8-386-6014)
Standard document, Letter to trustee of EBT to recommend that EBT grant options or awards (www.practicallaw.com/8-386-8013)
Standard document, Plug-in rule dealing with stamp duty on transfer of shares on exercise/vesting of share options or awards (www.practicallaw.com/6-386-5567)
Pre July 2009
EMI
Checklist, EMI option rollover - practical issues: a checklist (www.practicallaw.com/2-379-9150)
Checklist, Granting a share option (www.practicallaw.com/4-367-4998)
Practice note, EMI (Enterprise Management Incentives) options: an overview (www.practicallaw.com/0-205-7141)
Practice note, EMI option rollover - practical issues (www.practicallaw.com/4-379-9776)
Practice note, EMI £100,000 option limit: not what it seems (www.practicallaw.com/1-207-2301)
Practice note, Enterprise management incentives (EMI) options (www.practicallaw.com/0-205-7141)
Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)
Practice note, Loss of taper relief on rollover of EMI option shares into loan notes (www.practicallaw.com/7-367-4992)
Practice note, The effect of a private company sale on existing employee shares and options (www.practicallaw.com/3-382-4187)
Practice note, Valuing employee shares (www.practicallaw.com/8-371-6958)
Standard document, Board minute paragraphs for a grant of EMI options (www.practicallaw.com/5-384-4467)
Standard document, Board minute paragraphs for a grant of options under both a tax-advantaged and an unapproved option plan (www.practicallaw.com/4-384-3982)
Standard document, Data protection rule for share plans (www.practicallaw.com/2-385-6126)
Standard document, Replacement clauses for Stand-alone EMI Option Agreement to be used in an EMI option rollover (www.practicallaw.com/9-381-3949)
Standard document, Exit-only exercise condition for EMI options (www.practicallaw.com/5-384-6975)
Standard document, EMI option agreement (www.practicallaw.com/4-296-2952)
Standard document, EMI share option plan rules (www.practicallaw.com/9-270-0953)
Standard document, Option plan rules preventing/reversing exercise when option holder in breach (www.practicallaw.com/8-386-4289)
Standard document, Third party rights exclusion rule for a share incentive plan (www.practicallaw.com/7-384-3674)
Standard document, Time- and accounts-based exercise conditions for EMI options (www.practicallaw.com/9-384-6247)
CSOP/SAYE/SIPs
Checklist, Granting a share option (www.practicallaw.com/4-367-4998)
Checklist, SAYE share option scheme - setting up a scheme and the initial grant of options (www.practicallaw.com/8-376-3488)
Checklist, Statutory requirements for CSOP shares (www.practicallaw.com/2-239-6965)
Checklist, Statutory requirements for CSOP shares (www.practicallaw.com/2-239-6965)
Checklist, Statutory requirements for SAYE option scheme shares (www.practicallaw.com/3-378-9358)
Practice note, Company share option plans (CSOPs): the retirement age issue (www.practicallaw.com/2-358-2966)
Practice note, Guidance on SAYE option schemes in the HMRC Employee Share Schemes User Manual (www.practicallaw.com/5-386-0909)
Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)
Practice note, Material interest rules for tax-favoured share incentives (www.practicallaw.com/2-338-4952)
Practice note, SAYE option schemes: mechanism for setting bonus rates (www.practicallaw.com/2-386-1180)
Practice note, Share scheme issues for companies listed on AIM (www.practicallaw.com/8-222-6017)
Standard document, Board minute paragraphs for a grant of options under both a tax-advantaged and an unapproved option plan (www.practicallaw.com/4-384-3982)
Standard document, Data protection rule for share plans (www.practicallaw.com/2-385-6126)
Standard document, Company share option plan - declaration letter by the company (www.practicallaw.com/3-221-4955)
Standard document, Company share option plan - letter seeking informal approval (www.practicallaw.com/3-217-6958)
Standard document, Company share option plan - letter to HMRC seeking final approval (www.practicallaw.com/6-217-6966)
Standard document, Form of instruction for a share incentive plan on a rights issue (www.practicallaw.com/6-380-6455)
Standard document, HMRC-approved SAYE option scheme rules (www.practicallaw.com/3-385-5999)
Drafting note, HMRC-approved SAYE option scheme rules (www.practicallaw.com/4-377-4361)
Standard document, HMRC-approved Company Share Option Plan rules (www.practicallaw.com/4-204-1346)
Standard document, Letter to be sent to LTIP award holders on a rights issue (www.practicallaw.com/5-380-7479)
Standard document, Letter to be sent to SIP participants on a rights issue (www.practicallaw.com/3-380-7475)
Standard document, Option plan rules preventing/reversing exercise when option holder in breach (www.practicallaw.com/8-386-4289)
Standard document, Plug-in rule dealing with stamp duty on transfer of shares on exercise/vesting of share options or awards (www.practicallaw.com/6-386-5567)
Standard document, Third party rights exclusion rule for a share incentive plan (www.practicallaw.com/7-384-3674)
Other share schemes and plans
Checklist, Granting a share option (www.practicallaw.com/4-367-4998)
Standard document, Board minute paragraphs for a grant of options under both a tax-advantaged and an unapproved option plan (www.practicallaw.com/4-384-3982)
Practice note, Employment-related securities (www.practicallaw.com/6-376-2197)
Practice note, Keeping unapproved options after leaving the employment of a company and becoming a consultant (www.practicallaw.com/9-367-4991)
Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)
Practice note, Restricted securities (www.practicallaw.com/3-364-2007)
Practice note, Valuing employee shares (www.practicallaw.com/8-371-6958)
Standard document, Data protection rule for share plans (www.practicallaw.com/2-385-6126)
Standard clause, Board minutes to set up an employees' share scheme using a stand-alone share option agreement (www.practicallaw.com/9-383-0331)
Standard document, Option plan rule for clawback if performance was overstated (www.practicallaw.com/2-385-3929)
Standard document, Option plan rules preventing/reversing exercise when option holder in breach (www.practicallaw.com/8-386-4289)
Standard document, Plug-in rule dealing with stamp duty on transfer of shares on exercise/vesting of share options or awards (www.practicallaw.com/6-386-5567)
Standard document, Unapproved share option plan rules (www.practicallaw.com/7-374-9049)
Standard document, Third party rights exclusion rule for a share incentive plan (www.practicallaw.com/7-384-3674)
Employee benefit trusts
Practice note, ABI guidelines on employee benefit trusts (www.practicallaw.com/4-212-7953)
Practice note, Failure to file a section 218 notice (www.practicallaw.com/7-216-7952)
Standard document, Board minutes for recommendation to EBT trustee to buy shares from departing employee (www.practicallaw.com/6-385-3499)
Standard document, Board minutes (of the settlor company) to recommend the termination of an EBT (www.practicallaw.com/6-386-2922)
Standard document, Deed of termination for an employee benefit trust (www.practicallaw.com/7-385-3088)
Standard document, Employee benefit trust loan agreement (www.practicallaw.com/2-209-4977)
Drafting note, loan agreement for an employee benefit trust (www.practicallaw.com/5-211-3050)
Standard document, Letter from company to trustees of EBT recommending share purchase from departing employee (www.practicallaw.com/3-384-9970)
Standard document, Letter notifying HMRC of the termination of an employee benefit trust (EBT) (www.practicallaw.com/6-385-9081)
Standard document, Letter to trustees of EBT recommending termination of EBT (www.practicallaw.com/1-386-0911)
Standard document, Minutes to establish an employee benefit trust (www.practicallaw.com/7-207-0969)
Standard document, Notification to EBT of proposed grant of awards under operating agreement (www.practicallaw.com/6-385-6266)
Standard document, Notification to EBT of vesting of awards under operating agreement (www.practicallaw.com/3-386-1721)
Standard document, Operating agreement for an employee benefit trust (www.practicallaw.com/3-209-6952)
Drafting note, Operating agreement for an employee benefit trust (www.practicallaw.com/3-210-9959)
Standard document, Section 218 notice (www.practicallaw.com/5-212-7009)
Company law, governance and regulatory matters: share schemes & incentives
Checklist, AIM companies: share scheme issues (www.practicallaw.com/4-234-4975)
Flowchart, AIM companies' corporate governance obligations (www.practicallaw.com/9-234-3983)
Flowchart, Determining whether a prospectus is needed for an offer of securities to employees (www.practicallaw.com/8-362-8952)
Practice note, Data protection law: how it applies to share schemes (www.practicallaw.com/2-343-4952)
Practice note, Implementing a share plan: notice and majority requirements of shareholder meetings from 1 October 2007 (www.practicallaw.com/6-379-0464)
Practice note, Personal liability of senior accounting officers for tax accounting arrangements (www.practicallaw.com/6-386-2494)
Practice note, Prospectus Directive: short-form prospectus requirements for an offer of quoted shares to employees (www.practicallaw.com/6-384-9389)
Practice note, Remuneration: key developments tracker (www.practicallaw.com/7-384-2387)
Practice note, Share capital: class rights (www.practicallaw.com/3-500-1366)
Practice note, Share scheme issues for companies listed on AIM (www.practicallaw.com/8-222-6017)
Practice note, The role of the remuneration committee adviser (www.practicallaw.com/3-206-1033)
Practice note, When is a prospectus needed for an offer to employees? (www.practicallaw.com/4-212-0956)
Employment law issues for share schemes & incentives
Article, In trouble at work? Can you keep your pension? Don't bank on it... (www.practicallaw.com/8-385-3163)
Checklist, Age discrimination and employee share schemes (www.practicallaw.com/3-342-5952)
Checklist, Taxation of termination payments (www.practicallaw.com/8-383-6324)
Practice note, Company share option plans (CSOPs): the retirement age issue (www.practicallaw.com/2-358-2966)
Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)
Practice note, Pandemic influenza: is your business prepared? (www.practicallaw.com/6-386-0329)
Practice note, Salary sacrifice arrangements (www.practicallaw.com/6-287-9952)
Standard document, Standard letter from company to employee to effect the sacrifice of a contractual bonus (www.practicallaw.com/6-285-1972)
Standard document, Standard letter from company to employee to effect the sacrifice of salary (www.practicallaw.com/2-286-5952)
Standard document, Standard letter from employee to company sacrificing salary (www.practicallaw.com/4-285-1973)
Standard document, Standard letter from employee to company to effect the sacrifice of a contractual bonus (www.practicallaw.com/9-285-1975)
Standard document, Standard letter to HMRC reporting bonus sacrifice (www.practicallaw.com/7-285-1976)
Tax and NICs for share schemes & incentives
Article, Relocating employees: new tax headaches for employers (www.practicallaw.com/5-382-9607)
Checklist, Statutory requirements for SAYE option scheme shares (www.practicallaw.com/3-378-9358)
Checklist, Taxation of termination payments (www.practicallaw.com/8-383-6324)
Practice note, Apportionment of securities and option income for R/NOR employees (www.practicallaw.com/7-382-9480)
Practice note, CGT changes - advising clients on whether to dispose of shares before 6 April 2008: factors to take into account (www.practicallaw.com/6-377-3407)
Practice note, Class 1 National Insurance Contributions (NICs) liabilities and share incentives: an overview (www.practicallaw.com/9-204-9057)
Practice note, Corporation Tax Bill 2009-09: table of destinations for provisions relevant to share incentives (www.practicallaw.com/1-384-8740)
Practice note, Employment-related securities (www.practicallaw.com/6-376-2197)
Practice note, Form 42: annual reporting obligations for employee securities (except tax-favoured arrangements) (www.practicallaw.com/4-356-4990)
Practice note, HMRC/BVCA memoranda of understanding: managers' equity and carried interests in private equity and venture capital structures (www.practicallaw.com/8-376-3228)
Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)
Practice note, Material interest rules for tax-favoured share incentives (www.practicallaw.com/2-338-4952)
Practice note, National insurance contributions (NICs) on employee securities and options: Guide to statutory provisions (www.practicallaw.com/6-383-8989)
Practice note, Online filing of employee share scheme information and returns (www.practicallaw.com/1-366-1983)
Practice note, Remittance of securities and options income to the UK and the treatment of UK shares (www.practicallaw.com/7-382-7749)
Practice note, Remittance of securities income by R/NOR taxpayers: NICs and apportionment of securities income (www.practicallaw.com/0-383-0081)
Practice note, Restricted securities (www.practicallaw.com/3-364-2007)
Practice note, Restricting higher-rate pensions tax relief: anti-forestalling measures (www.practicallaw.com/5-422-1726)
Practice note, Salary sacrifice arrangements (www.practicallaw.com/6-287-9952)
Practice note, Statutes and regulations about national insurance contributions (NICs) liabilities on employee securities and options (www.practicallaw.com/6-383-8989)
Practice note, Tax changes for higher earners (www.practicallaw.com/1-386-1519)
Practice note, Corporation tax relief for share schemes: loss of relief on takeover by unlisted company (www.practicallaw.com/6-379-0459)
Practice note, Updated HMRC guidance on incentives for internationally mobile employees (www.practicallaw.com/0-383-4734)
Practice note, Working for more than one employer: how the tax-favoured schemes work (www.practicallaw.com/7-381-9725)
Practice note, Valuing employee shares (www.practicallaw.com/8-371-6958)
Standard document, Plug-in rule dealing with stamp duty on transfer of shares on exercise/vesting of share options or awards (www.practicallaw.com/6-386-5567)
Standard document, Standard letter from company to employee to effect the sacrifice of a contractual bonus (www.practicallaw.com/6-285-1972)
Standard document, Standard letter from company to employee to effect the sacrifice of salary (www.practicallaw.com/2-286-5952)
Standard document, Standard letter from employee to company sacrificing salary (www.practicallaw.com/4-285-1973)
Standard document, Standard letter from employee to company to effect the sacrifice of a contractual bonus (www.practicallaw.com/9-285-1975)
Standard document, Standard letter to HMRC reporting bonus sacrifice (www.practicallaw.com/7-285-1976)
Standard document, Tax treatment of parties and gifts for employees and directors: briefing note for employers (www.practicallaw.com/8-383-9167)
New resource: share plan dilution calculator
Resource, Share plan dilution calculator and user guide (www.practicallaw.com/5-207-0159)
Scheme design and financial issues
Designing long-term incentives for companies in difficulties (www.practicallaw.com/2-381-4117)
Executive incentives: taking private equity pay public (www.practicallaw.com/4-383-1309)
Practice note, Extending an all-employee share plan to overseas employees (www.practicallaw.com/7-383-4009)
Practice note, Important share schemes and incentives cases before February 2007 (www.practicallaw.com/4-377-7350)
Practice note, Implementing a share plan: notice and majority requirements of shareholder meetings from 1 October 2007 (www.practicallaw.com/6-379-0464)
Practice note, Planning new incentive arrangements in a private company: stage one : initial commercial discussions (www.practicallaw.com/3-376-6408)
Practice note, Remuneration: key developments tracker (www.practicallaw.com/7-384-2387)
Practice note, Share options: the difference between the face and fair value of a share option (www.practicallaw.com/1-376-6386)
Practice note, Share options: the difference between the face and fair value of a share option (www.practicallaw.com/1-376-6386)
Practice note, Designing long-term incentives for companies in difficulties (www.practicallaw.com/2-381-4117)
Corporate transactions: share schemes & incentives
Checklist, Demergers and employee share schemes (www.practicallaw.com/8-379-9005)
Practice note, The effect of a public to private transaction on existing employee share options and awards (www.practicallaw.com/4-382-5068)
Practice note, Cash scheme of arrangement takeovers: potential share plan problems (www.practicallaw.com/5-378-7787)
Practice note, Demergers and employee share schemes: an overview (www.practicallaw.com/0-379-9580)
Practice note, Takeover Code: how buyers should treat employee share awards in target companies (www.practicallaw.com/0-378-9128)
Practice note, Corporation tax relief for share schemes: loss of relief on takeover by unlisted company (www.practicallaw.com/6-379-0459)
Standard document, Board minute paragraphs for a grant of EMI options (www.practicallaw.com/5-384-4467)
Standard document, Internal rate of return (IRR): an introduction (www.practicallaw.com/6-384-9563)
Market intelligence
Practice note, Deferred annual bonus plans: KPMG's survey of directors compensation 2008 (www.practicallaw.com/0-383-9449)
Practice note, Market data 2008: performance conditions in long-term incentive plans (www.practicallaw.com/4-383-9447)
Practice note, Market data 2008: performance conditions in share option plans (www.practicallaw.com/2-383-9448)
Context
Context: interest rates - what is interest and why do interest rates change? (www.practicallaw.com/0-382-4061)
Context: Stock market movements and economic health - is there a link? (www.practicallaw.com/0-382-4042)
Context article: European regulators and City bonuses (www.practicallaw.com/5-382-2899)
