One of the first questions you may ask yourself is "Why choose The RM2 Partnership?" so we've tried to summarise some of the benefits and services we're able to offer as the most experienced team of share scheme professionals in the UK.
The RM2 Partnership publish fact sheets on all the principal employee share schemes. Each sheet is one side of A4. Download or view them below, or call us on 020 8949 5522 for share scheme advice or a free consultation.
Employee Ownership Trust (EOT)
The Employee Ownership Trust (EOT) is a type of employee benefit trust created by government to encourage owners to sell a controlling stake of the company to its employees.
RM2 Corporate Finance
RM2 Corporate Finance focuses on the structuring and raising of capital to support change of control EOT transactions so that vendors get fair value and a path to liquidity.
Click here to download the following resources:
- An example of our FREE feasibility analysis
- Financing an EOT or EBT fact sheet
- Corporate Finance fact sheet
- An example of a typical leveraged EOT buyout
Enterprise Management Incentive (EMI)
The EMI, introduced in the Finance Act 2000, is a highly tax efficient share option plan. Effectively the employee is granted the right to acquire a share in the future at a pre-agreed price.
Share Incentive Plan (SIP)
SIPs are highly flexible and a tax efficient method of providing incentives in the form of company shares. Find out the three ways in which the incentive can be provided.
Deferred Share Purchase Plan (DSPP)
A DSPP can provide companies with the opportunity to offer share participation in a tax-efficient manner, as gains are treated as capital gains and not as a benefit of employment.
Employee Benefit Trust (EBT)
Download our updated Employee Benefit Trusts fact sheet. RM2 can design and administer EBTs as well as act as Trustee.
Joint Share Ownership Plan (JSOP)
Under a Joint Share Ownership Plan (JSOP), the employee (participant) acquires shares in the employing company jointly with another shareholder (joint owner).
Company Share Option Plan (CSOP)
An Approved Company Share Option Plan (CSOP) provides a tax efficient and highly flexible way to reward selected employees, managers and directors.
Non Tax-Advantaged Share Option Plan
Unless specific tax rules apply, any share-based benefit passing from an employer to an employee will normally be subject to income tax at the employee's highest rate and possibly also to National Insurance Contributions (NICs).
Long-Term Incentive Plan (LTIP)
The term Long-Term Incentive Plan tends to be applied to any plan which is not short term in nature, in general practice it covers arrangements where shares are released to selected senior executives over a period of time.
Save-As-You-Earn Share Option Scheme (SAYE)
Approved SAYE Share Option Schemes are a highly tax efficient method for both quoted and unquoted companies to transfer value to employees. The employees are encouraged to stay with their employer while their benefits mature.
Growth Share Plan (GSP)
A Growth Share Plan can provide companies with the opportunity to offer share participation in a tax efficient manner.
Entrepreneurs' Relief (ER)
Entrepreneurs' Relief potentially allows individuals and some trustees to claim relief on qualifying gains made.
Growth Shares are a special class of shares which enable the employees to invest in their company and maximise their earning potential over a set period of time linked to the growth in share price. Any subsequent gains will receive the more beneficial capital gains tax treatment rather than the income tax treatment.
Share Scheme Support:
Share Scheme Administration
Employee Share Schemes are complicated and mistakes made by inexperienced administrators can cost companies dearly.
Employee share schemes are used to help recruit, retain and motivate staff and further corporate objectives. However, if the arrangements are to be effective then the potential benefits must be properly understood and appreciated by the participants.
Share Plan Health Check
Ensuring continuing compliance is a specialist task. The RM2 Partnership is a leading specialist in this field. We offer a specialist Health Check service which covers both legislative and operational compliance.