What issues must a company initially consider when launching a share plan into the US?
Tax Feasibility The tax feasibility of any proposed share plan to be operated in the United States will be a significant issue to consider. Whilst the types of share awards available in the UK and the US may be similar (subject to the sometimes inevitable difference in parlance), specific US tax rules can result in quite different tax consequences for the employee. US securities laws US securities laws implications will be affected by the level of employee participation and the form of award. A UK company operating share plans in the United States will need to comply with both US federal and state securities laws.
