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ARTICLE · 17 FEBRUARY 2009

Share Option Schemes

Dillon Eustace
Dillon Eustace
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Dillon Eustace

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This a high level overview of the issues that should be considered and addressed when establishing and running a scheme pursuant to which shares in a certain company will end up in the hands of either the employees or directors of a company or both.

IrelandCorporate/Commercial Law
Dillon Eustace
Dillon Eustace
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This is a high level overview of the issues that should be considered and addressed when establishing and running a scheme pursuant to which shares in a certain company will end up in the hands of either the employees or directors of a company or both. The issues have been divided into the following three broad categories:

1. Practical Considerations

2. Relevant points under the Companies Acts 1963-2006

3. Taxation matters

1. Practical Considerations:

What is a share option? A share option is a right given to an employee to buy a share in the company at some time in the future at a price fixed on the date the option is granted. The number of shares covered by the option, the date(s) on which the option can be exercised (known as the "vesting date"), the option price and any targets that must be achieved are commonly set out in a share option scheme or an option agreement with the employee. Before embarking on drafting of any such scheme, the matters set out

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