Employee Benefit Trusts
This part of the topic index contains resources on employee benefit trusts. Please select the resource that you require by clicking on the relevant tab below.
3
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Perpetuities and trusts: overview A note explaining what the rule against perpetuities is and how it applies to trusts. It covers the common law rules, the Perpetuities and Accumulations Act 2009, the Perpetuities and Accumulations Act 1964 and the Law of Property Act 1925. It links to detailed notes on how to apply the rule in common trust situations. | Practice note: overview | Maintained |
| 2 | Funding employee benefit trusts: financial assistance, UITF ... Companies often establish an employee benefit trust (EBT) to satisfy employee share options and awards. Funding an EBT to acquire shares can cause difficulties for public companies under the company law financial assistance rules. This practice note sets out the issues and some possible solutions. | Practice notes | Maintained |
| 3 | Trusts in commercial transactions The trust is widely admired and recognised in many jurisdictions around the world. Although primarily used by individuals, they also have a wide variety of applications in a commercial context. This practice note provides an introduction to trusts and trustees and considers some commercial applications of trusts. | Practice notes | Maintained |