Each business will have its own priorities and objectives for its ESOPs. This table compares the main plan types and their possible design features, in no priority order.
Scroll sideways to see all the ESOP columns.
The reference to partial tax deferral describes a pair of plans where the matching plan/components can enjoy tax deferral in Australia.
If any plan is operated on a contribution or salary sacrifice basis, then the Corporations Act Limits apply.
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The Australian ESOP Book answers all the top questions asked by anyone involved with an ESOP, whether they are employers or employees.