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.
