Pensions: Code of Practice for Incentive Exercises 2016
Today, the Incentive Exercises Monitoring Board published its 2016 Code of Practice for Incentive Exercises as an update to the previous 2012 version.
The new code applies to all circumstances where an offer is made to members after today’s date. (Where an offer has already been made, the 2012 code continues to apply.)
The key changes to the code are outlined here.If you would like to discuss these issues, please do not hesitate to email or telephone your usual Linklaters Pensions contact.Download entire issue (as pdf)