Comparing the use of enterprise management incentive and employee shareholder schemes.
KEY POINTS
- Consider all of the available share incentive schemes before making a final decision of which to use.
- The employee share scheme (ESS) has generated interest in specific areas.
- An ESS provides immediate share ownership.
- Low initial share prices are advantageous for an ESS.
- The capital gains tax attractions of an ESS.
The economic recovery introduces fresh challenges for business in attracting and retaining key employees. Although this is a familiar problem post-recession talent will be more inclined to move on – possibly having suffered a lack of pay increases and bonuses during difficult years. From the shareholders’ perspective the recovery may represent an opportunity to sell the business and realise life-changing value. In a nutshell these are issues that...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.