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Presentation to IDC Conference 24 – 25 June 2012

Explore the impact of legislative frameworks on effective and sustainable employee ownership models in the US, UK, and Australia. Key factors include securities and corporations law, foreign exchange requirements, tax legislation, market sentiment, and executive remuneration structures.

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Presentation to IDC Conference 24 – 25 June 2012

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  1. Presentation to IDC Conference 24 – 25 June 2012 The impact of various legislative frameworks on Effective and Sustainable Employee Ownership Model (US, UK and Australia examined)

  2. Key Impacts on Employee Share Ownership • Securities and Corporations Law • Foreign Exchange requirements • Tax legislation • Market sentiment • Executive remuneration structures

  3. The Regulatory Landscape

  4. The Tax Landscape EMI & SIP start CSOP implemented in 1984 APSS tax effectiveness removed S423/ESPP implemented in 1964 Exemption raised to $1,000 SAYE/APSS implemented in 1980 Tax exempt and Tax deferred plans start 1995 ESOP implemented in 1974

  5. Number of Plans in Operation

  6. Participant Numbers By Country

  7. Percentage of the Labour Force that Participate

  8. The UK Landscape

  9. UK Participation Numbers Per Plan

  10. UK Trends in Plan Types

  11. The US Landscape

  12. US Current Trends

  13. US Option Plans Changes

  14. US ESPP Trends

  15. ESPP Trends

  16. The Australia Landscape

  17. Australia – The Number of Plans that Companies Operate

  18. Employee Plan Types Used in Australia

  19. Executive Plan Types - Australia

  20. Conclusions • The biggest impacts: • Employee taxation • Executive remuneration sentiment • Market sentiment, costs for a company • Securities law can be the killer

  21. Discussion

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