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Part 1

Introduction to Share Plans (Module 1)


Latest research on benefits of employee share ownership.

  • Reviews the wide range of employee and executive share plans.
  • Explains the reasons why companies choose to operate employee share plans.
  • Explains the evolution of share plans and the regulatory environment in which share plans operate.
  • Explains key terminology used in share plans.
  • Explains what “compliance” means and why it is important.
  • Identifies core documentation needed to establish, operate and administer an employee share plan.

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

Design (Module 2)


  • Identifies commercial factors that will influence plan design.
  • Explains who will be involved in designing a share plan.
  • Identifies key design features of different kinds of share plans.
  • Explains the key steps for launching a new share plan.
  • Explains how key corporate governance principles can impact on the design of share plans.

Latest best practice on global legal and tax compliance.

Legal and Regulatory (Module 3)


  • 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.
  • Explains the key legal principles relevant to share plans including:   •  formation of a contract
      •  the use of trusts
      •  malus and clawback
      •  insider dealing
      •  investment advice
      •  employment law (including age discrimination)

Latest bonuses cases.

Latest cases on use of discretion.

International Plans (Module 4)


  • Explains why companies choose to implement global employee and executive share plans.
  • Identifies the key areas to be considered when designing/operating global share plans.
  • Considers the risks of not dealing with the overseas regulatory requirements.
  • Identifies the relevant considerations when dealing with mobile employees.
  • Identifies the areas to be considered when extending an international employee share plan into the UK by an overseas parent.

Part 2

Review of key types of executive plan, including trends in restricted stock.

Identify the key features of a UK tax advantaged plan.

Executive Share Plans (Module 5)


  • Identifies the key legal issues which arise in the context of executive plans.
  • Identifies the key plan structures used for executive plans.
  • Identifies some of the key features of executive plans, such as retention periods, malus and clawback and leaver provisions.
  • Identifies key performance conditions.

UK Tax and National Insurance (Module 6)


  • Considers tax and national insurance, including their purpose and classification.
  • Understands the taxation of employee shares and share awards.
  • Explains when share awards are subject to national insurance contributions.
  • Explains how income tax and national insurance contributions are collected.

All Employee Plans (Module 7)


  • Identifies the main differences between all-employee and discretionary plans.
  • Identifies the key elements of UK tax advantaged all-employee savings related and share incentive plans.
  • Explains the main differences between UK tax advantaged and non-tax advantaged plans.

Consideration of UK remuneration reporting requirements.

Accounting and Disclosure (Module 8)


  • Identifies key concepts for accounting entries for employee share plans.
  • Reviews disclosure obligations in an employee share plans context.
  • Identifies the key elements of directors’ remuneration and interests in shares to be disclosed to the company, the UK Listing Authority and the company’s shareholders.

Considers data privacy rules.

Administration (Module 9)


  • Identifies what kind of administration services are available.
  • Identifies data privacy requirements.
  • Identifies key issues covered in an administration agreement.