GEO INSIGHTS

New survey based on 433 respondents examining whether employee ownership helps companies attract and incentivise employees and how ESOP companies communicate ownership.

Practitioner analysis of the tax treatment of repurchased employee stock options and the distinction between employment perquisites and capital gains.

ASIC proposed extending legislative instruments including relief that facilitates employee share scheme provisions under Part 7.12 of the Corporations Act.

RBL Bank allotted fresh equity shares to employees following exercises under its employee stock option plans.

Ontario Court of Appeal ruled that a former Meta employee was entitled to RSUs that would have vested during the termination notice period, highlighting the enforceability of forfeiture language.

Bangalore ITAT held that vested but unexercised ESOP rights were capital assets and that repurchase proceeds were taxable as long-term capital gains rather than salary perquisites.

Law-firm analysis of the Ontario Court of Appeal decision on RSU forfeiture and the treatment of equity-based awards during statutory and common-law notice periods.

Westhaven granted 300,000 incentive stock options to officers under its shareholder-approved stock option plan.

ORIC granted non-qualified stock options and RSUs to five new non-executive employees as inducement awards.