This On Demand was recorded on 27 February 2023.

Employee share ownership plans/schemes (or ESOPs) are a popular way to retain and incentivise employees.

Your client might want you to help establish one for their employees. You might be asked about the implications of participating in one. Or you might receive questions about the tax treatment of different schemes.

In order to assist, you will need to be across the ins and outs of ESOPs, including the different types of ESOP, tax and securities law considerations, and the practical steps to establish a scheme and administer it.

This On Demand will provide key information and insights so you can effectively navigate this area.

Who should view?

Commercial lawyers and general practitioners, as well as those who provide employment law advice, may find this topic of interest. Business owners, accountants and directors may also benefit by viewing.

Learning Outcomes

In respect of employee share plans/schemes:

• Consider the reasons why a scheme might be put in place or revised – particularly in the current employment market.
• Understand the different types of schemes typically adopted in New Zealand.
• Learn how schemes might differ between start-ups/small private companies and listed companies.
• Become better apprised of the tax and FMCA rules for employee share schemes.
• With the benefit of insights, become better equipped to advise on common issues arising under schemes.

Presenter Details

Presenter

Alex Franks | Partner, Chapman Tripp

Presenter

Bevan Miles | Partner, Chapman Tripp (Tax)