A practical guide to employees' share schemes
著者
書誌事項
A practical guide to employees' share schemes
（Longman corporate financial guidance series）
Longman, 1989
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内容説明・目次
内容説明
The popularity of schemes whereby employees' benefits are linked to the growth of the company has been increasing. Despite the various measures taken to encourage the establishment of employees' share schemes, the laws and regulations governing their operation remain extremely complex. This new book provides those executives responsible for the formulation, implementation and running of these schemes with the necessary practical advice for selecting the appropriate scheme, structuring it for the company and running it. Advice is also given on the problems which may be encountered. It is designed not for specialist practitioners, but company secretaries, directors, proprietors of private companies, solicitors, accountants, financial and management advisers who have ther responsibility for the selection, formation and operation of these schemes.
目次
- Part 1 Employees' schemes in general: why might a company consider an employees' share scheme?
- how can a company assist its employees to acquire shares?
- ESS as part of the remuneration package
- particular considerations for unquoted companies. Part 2 Particular types of employees' share schemes and arrangements: "approved" option schemes
- unapproved option schemes
- savings-related share option schemes
- profit sharing schemes
- employee share ownership plans (ESOPs)
- employee priority for shares in a public offer. Part 3 Additional requirements for quoted companies: requirements for stock exchange
- investment protection committee guidelines. Part 4 Tables comparing the most popular employee' share schemes. Part 5 An outline of the tax and legal implications: company law considerations
- Financial Services Act implications. Part 6 Inland Revenue approved schemes: which companies can establish an approved scheme?
- what share can be used?
- the prohibitions against restricted shares
- the "material interest" test
- obtaining IR approval. Part 7 A detailed analysis of various schemes: profit sharing schemes
- approved scheme option schemes - limitations on participation
- approved savings - related share option schemes. Part 8 Devising an employees' share scheme: share option schemes - preliminary matters
- determining the excise price
- approved and unapproved share option schemes - when should options be excisable
- share option schemes - takeovers
- some practical and tax planning points. Part 9 Structuring an ESOP: company law
- tax aspects. Part 10 Disclosure requirements. Part 11 Overseas employees and international arrangements: employees' share schemes in Belgium, France, Republic of Ireland, Netherlands and USA.
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