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Share plans

Employee share plans are arrangements enabling employees to acquire shares in their employing company or its parent or, more unusually, another group company.
  • Types of employee share plans include, share option plans, share incentive plans, long term incentive plans, stock appreciation rights and equity settled incentive plans.
  • There are statutory definitions of employee share plans in the UK and it is normally necessary to look at these definitions when examining legal and regulatory issues.
  • Companies should ensure that their share plans are compliant with equality legislation.