Employee Share Incentives - Key Issues on Early Exercise or Vesting

Introduction

An employee share plan is in place and awards have been made. What happens then?

Sometimes, the awards mature but often the employee will leave, the company will undergo a reorganisation/takeover/listing, or the company will enter administration/liquidation. The issues arising on each of these events can be complex and, if not identified and dealt with, can have an adverse impact, sometimes on the tax position, sometimes on the employees involved, and sometimes on the post implementation event itself.

This webinar examines the tax, legal, and practical issues that typically arise when an early post-implementation event occurs.

It covers both private and listed companies and is aimed at any professional adviser who acts for clients:

• Considering implementing share plans
• Who already have share plans
• Who have an acquisition strategy that may involve companies with share plans

It is also relevant to company secretaries, benefits managers and in-house personnel responsible for the implementation or day to day running and management of share plans.

What You Will Learn

This webinar will cover the following:

• Dealing with a departing employee
• The employee’s entitlement
• Exercising discretion
• Tax and practical considerations
• Dealing with share plans on a takeover or reorganisation
• The employee’s entitlement
• Tax implications
• Dealing with exchanges
• Cash cancellations
• The importance of communication
• Implications for the deal timing and documentation
• Impact of administration or liquidation on existing awards/options
• Coming back to the start - how the impact of a post implementation event can be lessened through smart design at the outset

This pre-recorded webinar will be available to view from Monday 8th December 2025

Alternatively, you can gain access to this webinar and 1,800+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.