Tax complexity can be a major barrier to employee participation and perceived value in share plans. When participants struggle to understand their tax obligations, confidence drops—and engagement often follows. Leading organizations are rethinking how they support employees through clearer guidance and practical, user-friendly tools.

In this session, NatWest shares how it has taken an innovative approach to employee tax education, including the development of a bespoke Capital Gains Tax (CGT) base cost calculator that simplifies UK tax calculations across multiple share plans while reinforcing learning. 

KEY LEARNING POINTS: 

• Understand why proactive, practical tax support is critical to improving participation, trust, and perceived value in share plans.
• Learn how tools and education—such as NatWest’s CGT base cost calculator—can simplify complex country-specific tax obligations while building employee confidence.
• Take away global best practices for turning tax compliance from a pain point into a positive, engaging part of the employee equity experience.

Equity compensation is often one of the most complex and sensitive aspects of mergers, acquisitions, and spin-outs. When a transaction occurs, decisions around vesting, acceleration, and award treatment can significantly affect deal outcomes, retention, and employee morale.

This session offers a practical overview of the key equity compensation issues that arise in M&A transactions, illustrated through two contrasting case studies: Rentokil’s £4.5bn merger with U.S.-listed Terminix and Magnum Ice Cream’s spin-out from Unilever. The discussion will focus on how companies approach equity plan mechanics, manage conflicting provisions, and navigate tax and regulatory constraints.

KEY LEARNING POINTS:

• Understand how vesting, acceleration, and change-in-control provisions are applied, and when cash-out, rollover, or top-up structures may be appropriate.
• Learn how to address conflicting plan terms and navigate key tax, accounting, and securities considerations that shape equity outcomes.
• Explore practical approaches to motivating employees and aligning incentives during and after M&A activity.

India’s equity compensation landscape combines unique regulatory, tax, and operational requirements that global companies must navigate carefully. While Category I Merchant Banker valuations are a critical compliance element, they exist within a broader framework that includes FEMA (Foreign Exchange Manangement Act), securities regulations, and cross-border tax considerations.
This session will provide a practical overview of how multinational companies—and Indian companies expanding globally—structure and administer equity programs in India. Drawing on real-world experience, the discussion will highlight common regulatory challenges, valuation considerations, while also touching on how companies drive employee understanding and participation within this complex environment.

KEY LEARNING POINTS:

• Learn when Category I Merchant Banker valuations are required, how they differ from 409A and accounting valuations, and how they fit within India’s broader regulatory framework.
• Explore practical approaches to handling FEMA requirements, tax withholding, remittances, and securities considerations for
• Indian participants and global equity programs.
  Gain insights into how companies support participation and governance—particularly within Global Capability Centers—while maintaining clarity and compliance.

UK Share Incentive Plans (SIPs) and US ESPPs are both designed to promote broad-based employee ownership—but meaningful differences in structure, taxation, and administration can create challenges for global companies seeking consistency. As employee expectations evolve, many companies are exploring ways to modernize SIPs to feel more ESPP-like, without compromising UK compliance.

This session will examine how companies are bridging the gap between SIPs and ESPPs by introducing greater flexibility, improving the participant experience, and aligning plan design across jurisdictions. Through practical examples, we’ll explore the legal, tax, operational, and communication considerations that come into play when adapting SIP features for a global workforce.

KEY LEARNING POINTS:

• Understand the core structural, tax, and operational differences between SIPs and ESPPs—and why companies are increasingly seeking alignment between the two.
• Learn practical design strategies for creating a more flexible, ESPP-like participant experience within the constraints of UK SIP regulations.
• Explore real-world operational and communication approaches used by global organizations to deliver a seamless employee experience across the UK and US.