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Tag Archives: broad-based employee share plans; proposed terms; Companies Act

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SPECIAL REPORT: Broad-based employee share plans

Articles, InfluenceBy Andre van der MerweAugust 1, 2014

Ilke Meissner examines the requirements of broad-based employee share plans and their comparison to the proposed terms for shares to be held under trust in terms of the Companies Act The provisions regulating broad-based employee share schemes in the Income Tax Act 58 of 1962 play an important role in encouraging employee participation in companies.1…

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