Bharat Complete Guide on Employee Stock Option Plans (ESOPs) By CS Manish Jain Edition August 2023

Bharat Complete Guide on Employee Stock Option Plans

Bharat Complete Guide on Employee Stock Option Plans

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