1. Flexibility
We're living in unprecedented times, so now more than ever, we need to be adaptable.
There are very few requirements in EMI legislation relating to the terms, so this makes
EMIs an ideal option for giving you that flexibility. EMIs offer the ability to:
• Award them on varying terms. They don't need to be offered on equal terms to
every employee, so each employer can determine who gets what.
• Make acquiring shares conditional. This could include performance targets or
triggered at the time of an event such as an exit, a sale or listing.
• Tailor the rules to fit most commercial requirements and to award options quickly
and easily. There is no requirement for options to be granted using a set of
plan rules.
• Award share options at no cost or at a discount. There may be tax implications for
this, which conveniently takes us to our next benefit...
What Factors Make EMI
so Popular?
WHY ARE EMI SHARE PLANS SO POPULAR IN THE U.K.?
3 | SHAREWORKS BY MORGAN STANLEY
