< Return to previous page

Research Center : Development

May 21,2013 | Wilmer Hale

Equity Incentives: Interesting Developments in the UK for 2013

Improvements to the tax treatment of Enterprise Management Incentive (“EMI”) options and the new concept of “employee shareholder agreement,” whereby an employee accepts fewer UK statutory employment rights in exchange for shares with tax advantages, will both take effect in 2013.

About Us

The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.


P.O. Box 21639 Concord, CA 94521-0639 Telephone: (925) 685-9271 Fax: (925) 930-9284

©NASPP 2019, All Rights Reserved.