US section 423 employee stock purchase plans: key features and making similar arrangements in the UK | Practical Law

US section 423 employee stock purchase plans: key features and making similar arrangements in the UK | Practical Law

This note describes the key features of US employee stock purchase plans (often called a section 423 plan) and suggests possible approaches to implementing a UK version of a section 423 plan.

US section 423 employee stock purchase plans: key features and making similar arrangements in the UK

by Practical Law Share Schemes & Incentives and Practical Law US Employee Benefits and Executive Compensation
Maintained • United Kingdom
This note describes the key features of US employee stock purchase plans (often called a section 423 plan) and suggests possible approaches to implementing a UK version of a section 423 plan.