Management Incentive Plans
The most commonly awarded structures are summarised below:
Enterprise Management Incentive (EMI) Plan
An EMI Plan is a tax-advantaged share scheme which is specifically designed for trading companies with high growth potential.
£
Company Share Option Plan (CSOP)
A CSOP is a tax-advantaged share scheme which allows companies to grant employees the option to purchase company shares at a predetermined price. It is commonly used when an EMI plan is not an option.
£
Growth Shares
Growth shares are a class of share with economic rights such that they are entitled to a share in the company’s equity value over a certain threshold or hurdle.
Joint Share Ownership Plan (JSOP)
£
A JSOP is an alternative scheme, commonly used by listed companies for whom creating a separate class of share can be complex.
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