Employee benefit trusts (“EBTs”) are discretionary trusts set up by employers for the benefit of their employees. The employer contributes, through gifts or loans, to the trustees which in turn make distributions to the beneficiaries of the trusts. Alternatively, the EBT may at as a “warehouse” for shares to and from employees.
Sign-up to download the fact sheet
Please complete the form to access the full fact sheet, a download link will be sent to you via email.