A Q&A guide to employee share plans law in the United States.

The Q&A gives a high-level overview of the key practical issues, including whether share plans are common and can be offered by foreign parent companies, the structure and rules relating to the different types of share options, share purchase plans, share award plans, and phantom plans, taxation, corporate governance guidelines, consultation duties, exchange control regulations, prospectus requirements, necessary regulatory consents and filings, and formalities.