Published on 23 Oct 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- what are the most common type of plans? i.e. outright buy shares at a discount, offer options, buy shares atmarket value with favourable loan, performance rights
- why offer one type over another?
- are we still using them and why or why not?
- a brief coverage of Div 7A and FBT
- is there a specific type of plan for different industries or business cycles
- what are some of these vanilla plans
- why go down the route of this plan versus another
- how do the numbers stack up?
- what are the advantages and disadvantages
- would you recommend the different plans be in individuals, trust or SMSF name, why or why not?
- is it still worth offering any of these plans?
Rob is a Partner in the Global Employer Services team of Deloitte's Sydney office. He specialises in cross-border tax consulting and equity across a wide spectrum of client types and industries. He has more than 19 years of tax experience Australia, the UK and the US. Rob's experience includes advising clients on employee share and option schemes, and he is currently Deloitte's National Leader for Equity Practice.
- Current at
16 May 2013
Sandra Buth, CTA, is an Executive consultant with Deloitte Melbourne with 20 years’ experience in consulting and advisory in Australia and the USA. Sandra is also a recognised expert in the global design and delivery of equity long-term incentives and deferred compensation, including multi country securities, tax and other regulatory requirements.
- Current at
19 September 2017