Employee Benefit Trusts

An Overview

An employee benefit trust (EBT) is a means of providing rewards and incentives for staff,
and attracting new staff to a company, for the benefit of the business of the company. It
can hold cash and other assets of any kind including shares in the company itself. This
allows it to provide a market in the shares for outgoing shareholders; and also to satisfy
share options granted by the company under any share scheme.

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