A consolidated presentation that compiles the entire concept of Stock Option Plans, its origin and history, meaning, routes available, applicability, taxation aspects as well as the procedure for implementation of stock option plans.
Presentation explaining the elaborated regulatory regime governing Employee Stock Options under the new Companies Act, 2013. This covers the changes that has been brought in by introduction of the new Companies Act, along with a comparison between the old provisions, thereby explaining ESOPs in detail.
The Market Regulator, SEBI has floated new Regulatory framework governing the regime of Employee Welfare Programmes. These new Regulations have been named SEBI (Share Based Employee Benefit Schemes) Regulations, 2014.This move of SEBI is a welcoming step that aims at streamlining the regulatory framework with the dynamic business environment thereby ensuring transparency in the operations of the Employee Welfare Trusts on one hand and bringing all Welfare Schemes involving Shares of the Listed Entities under the regulatory arena.