Complete Guide on Employee Stock Option Plans (ESOPs)

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Description
Employee Stock Option Plans (ESOPs) are something everybody is keen to know about. As the Corporate World is adopting emerging modes of compensating and acquiring Human Talent, not only professionals but every individual must be familiar with the concepts of ESOPs and other employee benefit schemes such as Stock Appreciation Rights, Employee Stock Purchase Schemes, Retirement Benefit Schemes.
This book is made with an intent to act as a helping hand in understanding the concepts of ESOP and other employee benefit schemes by the Professionals, Students and every individual seeking to learn. The book also serves as a ready reckoner of practice for professionals such as Lawyers, Company Secretaries, Chartered Accountants, individuals administering ESOP or any other employee benefit scheme.
Complete Guide on Employee Stock Option Plans is a comprehensive guide for understanding of Employee Stock Option Plans (ESOPs) or any other employee benefit scheme, consisting of all the applicable laws, procedures, regulatory aspect and practical sight for its implementation. The book is based on my understanding on the topics and been made with great zeal and enthusiasm.
I extend my heartfelt gratitude to Nehal Joshi, who has proficiently contributed towards my first write-up.
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Contents
Chapter 1 Introduction - Employee Stock Options
Chapter 2 ESOP by Unlisted Companies
Chapter 3 Compliance related to Listed Companies
Chapter 4 Shareholders' Meeting
Chapter 5 Allotment and Lock in Period
Chapter 6 Points to be Taken Care while Drafting the Scheme
Chapter 7 Buyback of ESOPS
Chapter 8 Valuation Aspects
Chapter 9 Accounting Aspects
Chapter 10 Taxation Aspects
Chapter 11 Stock Appreciation Rights
Chapter 12 Employee Stock Purchase Scheme
Chapter 13 Implementation of Employee Benefits Schemes through Trust
Chapter 14 Issue of ESOPS Prior to Initial Public Offer (IPO) by Companies
Chapter 15 Sweat Equity Shares
Chapter 16 General Employee Benefits Scheme & Retirement Benefit Schemes
Appendix 1 Definitions of Words & Phrases
Appendix 2 Case Laws for Employee Stock Option
Annexure 1 Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021
Annexure 2 Exemptions to Private Companies under section 462 of Companies Act, 2013
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Author Details
Manish Jain is a Practicing Company Secretary and a Fellow Member of ICSI, New Delhi and also a Law Graduate. With his approach to never stop learning he is also a registered Insolvency Professional of Insolvency and Bankruptcy Board of India and an Associate Member of ICSA, London (UK).
The author holds more than 25 years of experience in corporate law, securities law compliance and consultancy services under the Foreign Exchange Management Act and Non-Banking Finance Companies. He has a rich experience in interpretation of laws and a remarkable exposure in corporate law advisory to all types of Companies including Government Companies. With his exemplary skill of critical thinking, he has a good hand in resolving Corporate Governance issues and advising on various corporate and legal matters including conducting Secretarial Audits of various Companies comprising of listed entities as well. He provides consultancies in the field of winding up, merger, de-merger, listing & delisting of companies, oppression and mismanagement.
He is well versed with court procedures and represents Companies in NCLT and briefs the lawyers for NCLAT, High Court and Supreme Court matters. He has also established drafting expertise in drafting of various types of letters, agreements, applications, petitions, rejoinders, pursis and reply to statutory authorities.
He is also a regular speaker and active participant of National and International seminars conducted by the Institute of Company Secretaries of India.