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Each part is delivered in training sessions over 2½ days.


Part 1: Introduction to Share Plans

Latest research on benefits of employee share ownership.

  • Introduction and Overview
    Explains the reasons why companies choose to operate employee share plans
    Explains the key elements of an employee share plan
    Explains key terminology used in share plans
    Explains the process to establish and amend plans
    Reviews the wide range of employee and executive share plans

Latest market developments in the design of executive and employee share plans.

  • Design Issues
    Identifies commercial factors that will influence plan design
    Explains benefits for key features in a plan
    Explains briefly different types of performance measures
    Identifies core documentation needed to establish, operate and administer an employee share plan
    Explains key corporate governance principles

Latest best practice on global legal and tax compliance.

  • Global Plans
    Explains why companies choose to implement global employee and executive share plans
    Identifies the areas to be considered when designing/operating global share plans
    Identifies the areas to be considered when extending an international employee share plan into the UK by an overseas parent

Latest bonuses cases.

Latest cases on use of discretion.

  • Legal and regulatory
    Identifies the approvals and authorisations needed to implement an employee share plan Identifies legal and regulatory issues that may arise when establishing and operating an employee share plan
    Identifies issues restricting the times when options/awards can be granted and exercised or vested and resulting shares can be sold
    Reviews risks of non-compliance with local regulatory requirements
    Explains the key legal principles relevant to share plans including:
      •  formation of a contract;
      •  execution of option certificates;
      •  investment advice, and
      •  employment law including age discrimination

Part 2

Discussion of HMRC processes to maintain status in employee change.

  • All Employee Share Plans
    Explains the main differences between all-employee and discretionary plans
    Identifies the key elements of all-employee plans: savings related, share incentive plans
    Explains the main differences between the HMRC tax advantaged plans

Review of remuneration regulations.

Discussion of use of malus and clawback.

  • Executive Plans
    Identifies the key elements of:
      •  Discretionary plans;
      •  Executive option plans;
      •  LTIPs;
      •  performance share plans;
      •  deferred share plans;
      •  SARs,
         (and explains the differences)
  • Tax and National Insurance
    Considers tax, national insurance, purpose and classification
    Explains the taxation of employee shares and options
    Explains when share options are subject to national insurance contributions
    Explains how income tax and national insurance contributions are collected
  • Discussion of Directors Rem Regs.

  • Accounting Reporting and Disclosure
    Identifies key concepts for accounting entries for employee share plans
    Reviews disclosure obligations
    Identifies the key elements of directors’ remuneration or interests in shares to be disclosed to the Company, UK Listing Authority or shareholders
  • New data privacy rules.

  • Administration
    Identifies practical problem areas during operation of an employee share plan and makes suggestions as to how these problems can be solved or minimised
    Identifies key issues covered in provider service agreements
    Data privacy