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CONTINUING EDUCATION INFORMATION

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26 March 2026

CAN AN ESOP INDEMNIFY YOU IN A TRANSACTION?

Bricker Graydon

Legal and regulatory

USA

Employee Stock Ownership Plans (ESOPs) are governed by the strict fiduciary rules of Employee Retirement Income Security Act, which prohibit plan assets from being used to indemnify sellers, trustees, officers, or other parties because doing so would violate the exclusive benefit rule and participants’ retirement interests. Indemnification would also create prohibited transactions and fiduciary breaches, exposing trustees and other parties to significant legal and financial penalties. Instead, ESOP transactions use alternative risk-allocation tools such as company indemnities, representation and warranty insurance, seller-funded escrows, and purchase price adjustments to remain compliant while protecting employee benefits.

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23 March 2026

UK SHARE PLAN REPORTING 2026: DEADLINES, HMRC REQUIREMENTS AND KEY STEPS

Abbiss Cadres

Finance, tax and accounting

All plan types

UK and Channel Islands

Companies with UK employees participating in share plans must complete their annual Employment Related Securities (ERS) reporting with HM Revenue & Customs by 6 July 2026 to avoid penalties and maintain compliance. Employers must register new plans, file annual or nil returns for all registered schemes, and self-certify tax-advantaged plans such as SIP, SAYE, and CSOP while ensuring accurate reporting of all relevant share-related events. Missing deadlines or making common filing errors can lead to escalating fines and the loss of valuable tax advantages for both employers and employees.

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20 March 2026

EMPLOYEE SHARE OPTION SCHEMES IN 2026: FROM INCENTIVE TOOL TO STRATEGIC IMPERATIVE

Global Law Experts

Finance, tax and accounting

Stock options

Artificial intelligence is reshaping modern businesses by concentrating value creation in a smaller number of highly skilled individuals, making employee alignment and retention more important than ever. Employee Share Option Schemes (ESOPs) allow companies to grant selected employees the right to acquire shares over time, with their success depending on careful legal structuring around vesting, governance, and participation terms. Cyprus has strengthened ESOP incentives through its 2026 tax reform, introducing an 8% flat tax rate for approved schemes that meet specific conditions, with companies able to use a transitional approval period until 30 June 2026 to benefit from the new regime.

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19 March 2026

TIME TO GET READY: EMPLOYEE SHARE PLAN REPORTING 2025/26

KPMG

Finance, tax and accounting

All plan types

UK and Channel Islands

Employers must report all 2025/26 employment-related securities activity to HM Revenue & Customs by 6 July 2026, including registering new share plans, filing annual or nil returns, and ensuring complete and accurate disclosures to avoid automatic penalties. Reporting is especially complex for areas such as internationally mobile employees, net-settled awards, and corporate transactions, which require careful coordination across payroll, tax, legal, and HR teams. Employers should review all share plan activity now to confirm compliance, align reporting with payroll and corporation tax records, and address any issues before the filing deadline.

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IN-PERSON CHAPTER EVENT

19 March 2026, 5:30 - 7:30pm EDT

ATLANTA CHAPTER MEETING

Atlanta, GA

Trending now

All plan types

USA

JOIN US FOR THE FIRST ATLANTA CHAPTER MEETING OF 2026

Kick off the year with an interactive discussion exploring the evolution of Rule 10b5-1 trading plans—where they originated, how they’ve changed, and what those changes mean in practice today.

This session will break down what a 10b5-1 trading plan is, the regulatory backdrop behind its original design, and how recent mandates have reshaped their implementation and use.

KEY LEARNING POINTS

The core mechanics of 10b5-1 trading plans and the historical context that shaped their original intent
How recent regulatory developments have significantly changed plan requirements, governance, and reporting
Practical strategies for navigating today’s landscape—balancing compliance while still meeting executive needs

LOCATION
OpenArc Corporate Advisory Office
One Phipps Plaza
6th Floor
3550 Peachtree Rd NE
Atlanta, GA 30326

There is no cost for this chapter meeting.

Members and non-members are welcome to attend. Registration is required.

View the event attendee terms and conditions.

Thank you to our host:

REGISTER

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16 March 2026

GEVORKYAN INTRODUCES EMPLOYEE STOCK OWNERSHIP PLAN

PIM international

Executive plans

Gevorkyan a.s., based in Slovakia, has launched an Employee Stock Ownership Plan (ESOP) allowing employees to purchase company shares on preferential terms. The first round was offered to several dozen long-serving key employees, selected for their dedication and meaningful impact on the company’s success. Additional share allocations are planned for summer 2026, with the program expanding to include a broader group of employees.

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IN-PERSON CHAPTER EVENT

9 July 2026, 5:30 - 7:30pm BST

UK AND CHANNEL ISLANDS CHAPTER MEETING - SUMMER SOCIAL

London, England

UK and Channel Islands

Let’s celebrate summer, sunshine (manifesting!), and the brilliant GEO community.

Join us for a relaxed afternoon of drinks, laughter, and easy‑going conversation - no slide decks, no technical topics, just good vibes and great company.

Come reconnect, unwind, and enjoy a well‑deserved summer moment with fellow equity pros on the Optio rooftop!

LOCATION:
Optio
Blue Fin Building
110 Southwark St
London, SE1 0SU

REGISTRATION AND COST

Members and non-members are welcome to attend. Non-member providers will incur a fee - join GEO. Registration is required.
View the event attendee terms and conditions.