{"id":8661,"date":"2024-03-01T15:22:50","date_gmt":"2024-03-01T07:22:50","guid":{"rendered":"https:\/\/www.boardroomlimited.com\/my\/?p=8661"},"modified":"2024-10-09T13:44:24","modified_gmt":"2024-10-09T05:44:24","slug":"a-closer-look-at-restricted-share-plans","status":"publish","type":"post","link":"https:\/\/www.boardroomlimited.com\/my\/2024\/03\/01\/a-closer-look-at-restricted-share-plans\/","title":{"rendered":"A closer look at Restricted Share Plans"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row&#8221; css_animation=&#8221;fadeInLeft&#8221; el_class=&#8221;business-insights-content&#8221;][vc_column][vc_row_inner][vc_column_inner][vc_column_text el_class=&#8221;m-b-30&#8243;]Restricted share plans (RSPs) are a form of equity compensation that grants employees shares of company stock with certain restrictions. It can help employers attract, retain, and motivate talent by aligning their interests with those of the shareholders. RSPs can also provide tax benefits for both employers and employees, depending on the type and design of the plan.<\/p>\n<p>In this article, we will explore the key concepts of restricted shares, the different types of RSPs, how they function, and their benefits. We will also discuss the legal and tax implications of RSPs and answer some frequently asked questions on this topic.[\/vc_column_text][vc_custom_heading text=&#8221;Definition of Restricted Share Plans&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;m-b-20&#8243;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;3&#8243; el_width=&#8221;10&#8243; accent_color=&#8221;#4f9e45&#8243; el_class=&#8221;m-b-20&#8243;][vc_column_text el_class=&#8221;m-t-20&#8243;]RSPs are a specific kind of equity compensation where employees receive company shares as part of their compensation package. These shares come with conditions: they either need time or certain achievements before employees fully own them. Additionally, there might be limitations on selling or transferring these shares, such as a holding period or the company\u2019s right to refuse the transfer.<\/p>\n<p>RSPs differ from stock options, which grant the right to buy shares at a set price in the future. Unlike stock options that become worthless if the stock price drops, restricted shares maintain value even if the stock price falls. However, there\u2019s more risk involved with restricted shares \u2013 employees might lose them if they don\u2019t meet the ownership conditions or violate transfer restrictions.[\/vc_column_text][vc_single_image image=&#8221;8707&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; alt=&#8221;AGM Logistics&#8221; css=&#8221;.vc_custom_1709277717846{padding-right: 30px !important;padding-bottom: 30px !important;padding-left: 0px !important;}&#8221; el_class=&#8221;m-t-50&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner][vc_custom_heading text=&#8221;Key concepts of restricted shares&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;m-t-10 m-b-20&#8243;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;3&#8243; el_width=&#8221;10&#8243; accent_color=&#8221;#4f9e45&#8243; el_class=&#8221;m-b-20&#8243;][vc_column_text el_class=&#8221;m-t-20&#8243;]Some key concepts are essential to understand when dealing with restricted shares, such as:<\/p>\n<ul>\n<li><strong>Fair Market Value (FMV)<\/strong>: This is the share price in an open market, determined by stock supply and demand. FMV is typically based on the stock\u2019s closing price during grant, vesting, or sale.<\/li>\n<li><strong>Grant Date<\/strong>: The day the company awards restricted shares, establishing the plan\u2019s terms.<\/li>\n<li><strong>Vesting Date<\/strong>: When employees meet vesting conditions and gain full ownership of shares. It can be a fixed date, a series, or linked to specific events like an IPO or merger.<\/li>\n<li><strong>Vesting Schedule<\/strong>: The timetable dictating when and how shares vest. It can be \u201ccliff vesting\u201d (all at once after a set period) or \u201cgraded vesting\u201d (gradual portions over time).<\/li>\n<li><strong>Taxation<\/strong>: Involves determining and paying taxes arising from restricted share grants, vesting, and sale. Taxation specifics depend on factors like share type, timing, FMV, and relevant tax laws.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;Different types of Restricted Share Plans&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;m-b-20 m-t-30&#8243;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;3&#8243; el_width=&#8221;10&#8243; accent_color=&#8221;#4f9e45&#8243; el_class=&#8221;m-b-20&#8243;][vc_column_text el_class=&#8221;m-t-20&#8243;]There are two main types of RSPs: <strong>restricted stock awards (RSAs) <\/strong>and<strong> restricted stock units (RSUs).<\/strong> Both are forms of restricted stock, but there are some key differences between them.[\/vc_column_text][vc_raw_html]%3Cstyle%3E%0A%09.singeline-card-container%20%7B%0A%09%20%20width%3A%20100%25%3B%0A%09%20%20max-width%3A%201200px%3B%0A%09%20%20margin-left%3A%20auto%3B%0A%09%20%20margin-right%3A%20auto%3B%0A%09%7D%0A%09%0A%09.singeline-why-row-alt%20%7B%0A%09%20%20display%3A%20flex%3B%0A%09%20%20flex-direction%3A%20row%3B%0A%09%7D%0A%20%20%0A%09.singleline-col-12%7B%0A%09%09width%3A%20100%25%3B%0A%09%7D%0A%09%0A%09.col-3%20%7B%0A%09%20%20flex%3A%201%200%2021%25%3B%0A%09%20%20margin-right%3A%203%25%3B%0A%09%7D%0A%09%0A%09.bg-dark%20%7B%0A%09%20%20background%3A%20%23260959%3B%0A%09%7D%0A%09%0A%09.mt-3%20%7B%0A%09%20%20margin-top%3A%203rem%3B%0A%09%7D%0A%09%0A%09.mb-5%20%7B%0A%09%20%20margin-bottom%3A%205rem%3B%0A%09%7D%0A%09%0A%09.br-7%20%7B%0A%09%20%20border-radius%3A%207px%3B%0A%09%7D%0A%09%0A%09.pl-3%20%7B%0A%09%20%20padding-left%3A%203rem%3B%0A%09%7D%0A%09%0A%09.pb-3%20%7B%0A%09%20%20padding-bottom%3A%203rem%3B%0A%09%7D%0A%09%0A%09.singeline-card-alt%20%7B%0A%09%20%20border%3A%202px%20solid%20%23260959%3B%0A%09%20%20border-radius%3A%206px%3B%0A%09%20%20padding%3A%201rem%3B%0A%09%20%20position%3A%20relative%3B%0A%09%20%20cursor%3A%20default%3B%0A%09%20%20margin-top%3A%204rem%3B%0A%09%20%20color%3A%20%23260959%3B%0A%09%20%20height%3A%20auto%3B%0A%09%20%20%2F%2A%20width%3A%20800px%3B%20%2A%2F%0A%09%20%20width%3A%20100%25%3A%0A%09%7D%0A%09.singeline-card-alt%20%3E%20%2A%20%7B%0A%09%20%20position%3A%20relative%3B%0A%09%20%20z-index%3A%201%3B%0A%09%7D%0A%09.singeline-card-alt.dark%20%7B%0A%09%20%20border%3A%202px%20solid%20%23fff%3B%0A%09%20%20color%3A%20%23fff%3B%0A%09%7D%0A%09.singeline-card-alt.dark%20.background%20%7B%0A%09%20%20background%3A%20%23000%3B%0A%09%7D%0A%09.singeline-card-alt.dark%3A%3Abefore%20%7B%0A%09%20%20background%3A%20white%3B%0A%09%7D%0A%09.singeline-card-alt.dark%3Ahover%20%7B%0A%09%20%20color%3A%20%23260959%3B%0A%09%7D%0A%09.singeline-card-alt.dark%20.card-icon%20.wrap%20%7B%0A%09%20%20background%3A%20%23260959%3B%0A%09%20%20color%3A%20%23fff%3B%0A%09%7D%0A%09.singeline-card-alt%20.background%20%7B%0A%09%20%20width%3A%20100%25%3B%0A%09%20%20height%3A%20100%25%3B%0A%09%20%20position%3A%20absolute%3B%0A%09%20%20top%3A%200%3B%0A%09%20%20left%3A%200%3B%0A%09%20%20background%3A%20%23fff%3B%0A%09%20%20z-index%3A%20-1%3B%0A%09%7D%0A%09.singeline-card-alt%3Ahover%3A%3Abefore%20%7B%0A%09%20%20border-radius%3A%200%3B%0A%09%20%20width%3A%20100%25%3B%0A%09%7D%0A%09.singeline-card-alt%20.card-icon%20%7B%0A%09%20%20font-size%3A%202.5rem%3B%0A%09%20%20margin-bottom%3A%201.0em%3B%0A%09%7D%0A%09.singeline-card-alt%20.card-icon%20.wrap%20%7B%0A%09%09background%3A%20%23fff%3B%0A%09%09width%3A%201.7em%3B%0A%09%09height%3A%201.7em%3B%0A%09%09text-align%3A%20center%3B%0A%09%09border-radius%3A%204px%3B%0A%09%09position%3A%20absolute%3B%0A%09%09margin-top%3A%20-1.3em%3B%0A%09%09color%3A%20%23ffffff%3B%0A%09%09top%3A%200%3B%0A%09%09left%3A%200%3B%0A%09%09right%3A%200%3B%0A%09%09margin-right%3A%20auto%3B%0A%09%7D%0A%09.singeline-card-alt%20.card-icon%20.wrap%20i%20%7B%0A%09%09margin-top%3A%200.2em%3B%0A%09%09font-size%3A%2030px%3B%0A%09%09color%3A%20%23260959%3B%0A%09%09line-height%3A%201.1%3B%0A%09%7D%0A%09.singeline-card-alt%20.card-title%20%7B%0A%09%20%20font-size%3A%202rem%3B%0A%09%20%20font-weight%3A%20bold%3B%0A%09%20%20text-align%3A%20left%3B%0A%09%20%20margin-bottom%3A%200.75em%3B%0A%09%20%20padding-left%3A%200.8em%3B%0A%09%20%20padding-right%3A%201em%3B%0A%09%7D%0A%09.singeline-card-alt%20.card-content%20%7B%0A%09%20%20padding-left%3A%201em%3B%0A%09%20%20padding-right%3A%201em%3B%0A%09%20%20text-align%3A%20left%3B%0A%09%20%20color%3A%20%23000%3B%0A%09%20%20font-size%3A%2016px%3B%0A%09%7D%0A%09%40media%20only%20screen%20and%20%28max-width%3A%20950px%29%20%7B%0A%09%20%20.singeline-card-alt%20%7B%0A%09%09height%3A%20auto%3B%0A%09%09max-width%3A%20600px%3B%0A%09%20%20%7D%0A%09%20%20.singeline-card-alt%20.card-title%7B%0A%09%09font-size%3A%201.8rem%3B%0A%09%20%20%7D%0A%09%7D%0A%09%40media%20only%20screen%20and%20%28max-width%3A%20700px%29%20%7B%0A%09%09.why-row%20%7B%0A%09%09%09display%3A%20block%3B%0A%09%09%09max-width%3A%20340px%3B%0A%09%09%09margin-left%3A%20auto%3B%0A%09%09%09margin-right%3A%20auto%3B%0A%09%09%7D%0A%09%09.pl-3%7B%0A%09%09%09padding-left%3A%201.5rem%3B%0A%09%09%7D%0A%09%09.singeline-card-alt%7B%0A%09%09%09height%3A%20auto%3B%0A%09%09%09width%3A%20100%25%3B%0A%09%09%7D%0A%09%09.singeline-card-alt%20.card-title%7B%0A%09%09%09font-size%3A%201.5rem%3B%0A%09%09%7D%0A%09%09.singeline-card-container%20%7B%0A%09%09%09width%3A%20100%25%3B%0A%09%09%7D%0A%09%7D%0A%09.alphabet-sign%20%7B%0A%09%09font-size%3A%2045px%3B%0A%09%09color%3A%20%23260959%3B%0A%09%09font-weight%3A%20bold%3B%0A%09%09top%3A%2010px%3B%0A%09%09position%3A%20relative%3B%0A%09%7D%0A%09.alphabet-sign-alt%20%7B%0A%09%09font-size%3A%2034px%3B%0A%09%09color%3A%20%23FFF%3B%0A%09%09font-weight%3A%20bold%3B%0A%09%09top%3A%200px%3B%0A%09%09position%3A%20relative%3B%0A%09%09background%3A%20%23260959%3B%0A%09%09padding%3A%2010px%3B%0A%09%09display%3A%20block%3B%0A%09%09border-radius%3A%2050%25%3B%0A%09%09height%3A%2050px%3B%0A%09%09width%3A%2050px%3B%0A%09%09line-height%3A%200.65%3B%0A%09%09border%3A%203px%20solid%20%234f9e45%3B%0A%09%7D%0A%09%3C%2Fstyle%3E%0A%09%3Cdiv%20class%3D%22singeline-card-container%22%3E%0A%09%0A%09%20%20%3Cdiv%20class%3D%22singeline-why-row-alt%22%3E%0A%09%09%3Cdiv%20class%3D%22singleline-col-12%22%3E%0A%09%09%20%20%3Cdiv%20class%3D%22singeline-card-alt%22%3E%0A%09%09%09%3Cdiv%20class%3D%22background%22%3E%3C%2Fdiv%3E%0A%09%09%09%3Cdiv%20class%3D%22card-icon%22%3E%0A%09%09%09%20%20%3Cdiv%20class%3D%22wrap%22%3E%0A%09%09%09%09%3Ci%20class%3D%22fas%20fa-usd%22%3E%3C%2Fi%3E%0A%09%09%09%20%20%3C%2Fdiv%3E%0A%09%09%09%3C%2Fdiv%3E%0A%09%09%09%3Cdiv%20class%3D%22card-title%22%3E%0A%09%09%09%09Nominal%20Purchase%20Price%0A%09%09%09%3C%2Fdiv%3E%0A%09%09%09%3Cdiv%20class%3D%22card-content%22%3E%0A%09%09%09%09A%20nominal%20purchase%20price%20may%20be%20required%20for%20RSAs%2C%20depending%20on%20the%20plan.%20RSAs%20entail%20direct%20grants%20of%20company%20shares%20to%20employees%20at%20the%20grant%20time%2C%20subject%20to%20vesting%20and%20transfer%20restrictions.%0A%09%09%09%09%3Cbr%20%2F%3E%0A%09%09%09%09%3Cbr%20%2F%3E%0A%09%09%09%09RSUs%2C%20on%20the%20other%20hand%2C%20involve%20commitments%20to%20provide%20shares%20or%20a%20cash%20equivalent%20to%20employees%20upon%20vesting%2C%20with%20transfer%20restrictions.%0A%20%20%20%20%20%20%09%09%3C%2Fdiv%3E%0A%09%09%20%20%3C%2Fdiv%3E%0A%09%09%3C%2Fdiv%3E%0A%09%20%20%3C%2Fdiv%3E%0A%20%20%0A%09%20%20%3Cdiv%20class%3D%22singeline-why-row-alt%22%3E%0A%09%09%3Cdiv%20class%3D%22singleline-col-12%22%3E%0A%09%09%20%20%3Cdiv%20class%3D%22singeline-card-alt%22%3E%0A%09%09%09%3Cdiv%20class%3D%22background%22%3E%3C%2Fdiv%3E%0A%09%09%09%3Cdiv%20class%3D%22card-icon%22%3E%0A%09%09%09%20%20%3Cdiv%20class%3D%22wrap%22%3E%0A%09%09%09%09%3Ci%20class%3D%22fas%20fa-square%22%3E%3C%2Fi%3E%0A%09%09%09%20%20%3C%2Fdiv%3E%0A%09%09%09%3C%2Fdiv%3E%0A%09%09%09%3Cdiv%20class%3D%22card-title%22%3E%0A%09%09%09%09Share%20Ownership%0A%09%09%09%3C%2Fdiv%3E%0A%09%09%09%3Cdiv%20class%3D%22card-content%22%3E%0A%09%09%09%09Another%20difference%20between%20RSAs%20and%20RSUs%20is%20the%20share%20ownership%20granted%20to%20employees.%20RSAs%20confer%20immediate%20shareholder%20status%2C%20including%20voting%20and%20dividend%20rights%2C%20unless%20specified%20otherwise.%20Meanwhile%2C%20RSUs%20do%20not%20grant%20actual%20shares%20or%20ownership%20rights%20until%20vesting%20occurs%2C%20and%20dividend%20equivalents%20may%20or%20may%20not%20be%20included%2C%20depending%20on%20the%20plan.%0A%20%20%20%20%20%20%09%09%3C%2Fdiv%3E%0A%09%09%20%20%3C%2Fdiv%3E%0A%09%09%3C%2Fdiv%3E%0A%09%20%20%3C%2Fdiv%3E%20%20%0A%09%0A%09%3C%2Fdiv%3E[\/vc_raw_html][vc_single_image image=&#8221;8706&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; alt=&#8221;AGM Logistics&#8221; css=&#8221;.vc_custom_1709277734195{padding-right: 30px !important;padding-bottom: 30px !important;padding-left: 0px !important;}&#8221; el_class=&#8221;m-t-40&#8243;][vc_custom_heading text=&#8221;How Restricted Share Plans function&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;m-b-20&#8243;][vc_column_text el_class=&#8221;m-t-20&#8243;]In Malaysia, restricted share plans are typically crafted and overseen by the employer, aligning with the company\u2019s compensation strategy. The employer defines eligibility criteria, the quantity and value of granted shares, the vesting schedule, transfer restrictions, and the tax treatment of the plan.<\/p>\n<p>The employer reserves the right to modify, amend, or terminate the plan, guided by the plan\u2019s terms and relevant laws. Additionally, the employer may exercise discretion to expedite or waive vesting or transfer restrictions under specific circumstances, such as a change of control, termination, or the employee\u2019s death or disability.<\/p>\n<p>Upon receiving the grant, the employee must accept and adhere to the plan\u2019s terms. If applicable, the employee may need to pay a purchase price for the shares. Compliance with vesting and transfer restrictions is mandatory, and the employee is responsible for reporting and settling any taxes associated with the plan.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_custom_heading text=&#8221;Legal and tax implications of restricted shares&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;m-b-20 m-t-30&#8243;][vc_separator color=&#8221;custom&#8221; align=&#8221;align_left&#8221; border_width=&#8221;3&#8243; el_width=&#8221;10&#8243; accent_color=&#8221;#4f9e45&#8243; el_class=&#8221;m-b-20&#8243;][vc_row_inner][vc_column_inner][vc_column_text]The implementation of RSPs carries legal and tax considerations contingent upon the jurisdiction, plan type, design, and grant circumstances. Some of the common legal and tax issues that may arise are:<\/p>\n<ul>\n<li><strong>Securities Laws Compliance<\/strong>: Complying with securities laws and regulations that regulate the issuance, registration, and trading of restricted stock, such as the Capital Markets and Services Act 2007, the Securities Commission Act 1993 in Malaysia.<\/li>\n<li><strong>Employment Laws Compliance<\/strong>: Complying with employment laws and regulations that regulate employment terms and conditions, such as the Employment Act 1955 and the Industrial Relations Act 1967 in Malaysia.<\/li>\n<li><strong>Tax Laws Compliance<\/strong>: Complying with tax laws and regulations that regulate the taxation of restricted stock, such as the Income Tax Act 1967.<\/li>\n<\/ul>\n<p>Due to the intricate and case-specific nature of legal and tax implications associated with RSPs, seeking guidance from a certified tax advisor before implementing or participating in an RSP.[\/vc_column_text][vc_custom_heading text=&#8221;How can BoardRoom help&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;m-b-20 m-t-30&#8243;][vc_column_text el_class=&#8221;m-b-30&#8243;]Restricted share plans are a structured equity compensation method providing employees in Malaysia with company shares under specific conditions. These plans can efficiently meet compensation objectives for both employers and employees, offering mutual tax advantages. However, you must consider challenges like potential share loss, tax liabilities at vesting, and legal compliance and grasp the key concepts, types, functions, benefits, and implications of these plans before implementation.<\/p>\n<p>If you\u2019re looking for a dependable partner for your restricted share plans in Malaysia, <a href=\"https:\/\/www.boardroomlimited.com\/my\">BoardRoom<\/a> offers professional corporate services. As a leading provider in Malaysia, BoardRoom assists with designing, implementing, and administering various <a href=\"https:\/\/www.boardroomlimited.com\/my\/services\/employee-stock-options-plan\/\">employee share option schemes<\/a>, including RSPs, stock options, and performance shares. <a href=\"https:\/\/www.boardroomlimited.com\/my\/contact-us\/\">Contact us<\/a> today to learn more![\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner][vc_single_image image=&#8221;8612&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; alt=&#8221;AGM Logistics&#8221; css=&#8221;.vc_custom_1702437458631{padding-right: 30px !important;padding-bottom: 30px !important;padding-left: 0px !important;}&#8221;][vc_custom_heading text=&#8221;Frequently Asked Questions (FAQs) on Restricted Share Plans&#8221; font_container=&#8221;tag:h3|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;m-b-20&#8243;][vc_toggle title=&#8221;What is the treatment of restricted shares after employment ends?&#8221; style=&#8221;arrow&#8221; open=&#8221;true&#8221; el_class=&#8221;faq-accordion&#8221;]Treatment varies based on plan terms, termination reasons, and timing:<\/p>\n<ul>\n<li><strong>Pre-vesting termination or voluntary exit<\/strong>: Shares are usually forfeited without compensation.<\/li>\n<li><strong>Post-vesting termination or voluntary exit<\/strong>: Employees typically keep shares and pay taxes but face transfer restrictions.<\/li>\n<li><strong>Termination without cause, retirement, death, or disability<\/strong>: Pro-rated\/full vesting may occur. Transfer restrictions exemptions may apply.<\/li>\n<\/ul>\n<p>[\/vc_toggle][vc_toggle title=&#8221;How do restricted shares influence the ownership structure of the company?&#8221; style=&#8221;arrow&#8221; el_class=&#8221;faq-accordion&#8221;]Restricted shares can alter ownership structure by adjusting the number and percentage held by employees, management, and existing shareholders. They tend to increase ownership for employees and management but may decrease it for existing shareholders due to share dilution. The influence depends on the granted shares\u2019 number and value, vesting conditions, transfer restrictions, and share market prices.[\/vc_toggle][\/vc_column_inner][\/vc_row_inner][vc_row_inner disable_element=&#8221;yes&#8221;][vc_column_inner width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;8197&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;2\/3&#8243;][vc_custom_heading text=&#8221;Contact BoardRoom for more information:&#8221; font_container=&#8221;tag:h3|text_align:left|color:%23260959&#8243; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;m-b-20&#8243;][vc_column_text el_class=&#8221;m-t-15 m-b-50&#8243;]<strong style=\"color: #260959; font-weight: bold; font-size: 18px;\">Cheong Woon Chee<\/strong><\/p>\n<p>Head of Tax Services for BoardRoom Malaysia<\/p>\n<p><strong>E:<\/strong> <a href=\"mailto:info.my@boardroomlimited.com\">info.my@boardroomlimited.com<\/a><\/p>\n<p><strong>T: <\/strong><a href=\"tel:+60 3 7890 4800\">+60-3-7890 4800<\/a>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row css_animation=&#8221;none&#8221; disable_element=&#8221;yes&#8221; bg_type=&#8221;bg_color&#8221; el_class=&#8221;seperator-container common-spacing&#8221; el_id=&#8221;download&#8221; css=&#8221;.vc_custom_1665397388196{padding-top: 30px !important;padding-right: 30px !important;padding-bottom: 30px !important;padding-left: 30px !important;background-color: #f9f9f9 !important;}&#8221; bg_color_value=&#8221;#ffffff&#8221;][vc_column][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; css_animation=&#8221;none&#8221; el_class=&#8221;seperator-container common-spacing&#8221;][vc_column][vc_row_inner][vc_column_inner][vc_separator color=&#8221;custom&#8221; border_width=&#8221;2&#8243; accent_color=&#8221;#e9e6ee&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css_animation=&#8221;none&#8221;][vc_column][vc_row_inner][vc_column_inner][vc_custom_heading text=&#8221;Related Business Insights&#8221; font_container=&#8221;tag:h3|text_align:center&#8221; use_theme_fonts=&#8221;yes&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner el_class=&#8221;common-top-spacing business-insights-container&#8221;][vc_column_inner][vc_column_text]        <ul class=\"business-insights list-inline\">\n                            <li>\n                    <a href=\"https:\/\/www.boardroomlimited.com\/my\/2026\/03\/27\/sustainability-reporting-in-malaysia-why-it-is-time-to-take-it-seriously\/\" class=\"post-image\">\n                        <img decoding=\"async\" src=\"https:\/\/www.boardroomlimited.com\/my\/wp-content\/uploads\/sites\/2\/2026\/03\/Sustainability-Reporting-in-Malaysia-Why-It-Is-Time-to-Take-It-Seriously.png\" alt=\"\" loading=\"lazy\" \/>\n                    <\/a>\n                    <div class=\"article-inner test\">\n                        <p class=\"date\">27 Mar 2026<\/p>\n                        <!-- <h5><a href=\"https:\/\/www.boardroomlimited.com\/my\/2026\/03\/27\/sustainability-reporting-in-malaysia-why-it-is-time-to-take-it-seriously\/\">Sustainability Reporting in Malaysi [&hellip;]<\/a><\/h5> -->\n                        <h5><a href=\"https:\/\/www.boardroomlimited.com\/my\/2026\/03\/27\/sustainability-reporting-in-malaysia-why-it-is-time-to-take-it-seriously\/\">Sustainability Reporting in Malaysia: Why It Is Time to Take It Seriously<\/a><\/h5>\n                        <p>Sustainability is no longer just a Corporate Social Responsibility (CSR) initiative or a section in the annual repo &hellip;<\/p>\n                        <a href=\"https:\/\/www.boardroomlimited.com\/my\/2026\/03\/27\/sustainability-reporting-in-malaysia-why-it-is-time-to-take-it-seriously\/\" class=\"common-btn\">READ MORE<\/a>\n                    <\/div>\n                <\/li>\n     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National Sustainability Reporting Framework (NSRF)<\/a><\/h5>\n                        <p>On 24 September 2024, Malaysia launched the National Sustainability Reporting Framework (NSRF) to guide companies i &hellip;<\/p>\n                        <a href=\"https:\/\/www.boardroomlimited.com\/my\/2026\/02\/26\/understanding-the-national-sustainability-reporting-framework-nsrf\/\" class=\"common-btn\">READ MORE<\/a>\n                    <\/div>\n                <\/li>\n                            <li>\n                    <a href=\"https:\/\/www.boardroomlimited.com\/my\/2026\/02\/26\/an-essential-guide-to-hybrid-agms\/\" class=\"post-image\">\n                        <img decoding=\"async\" src=\"https:\/\/www.boardroomlimited.com\/my\/wp-content\/uploads\/sites\/2\/2026\/02\/An-Essential-Guide-to-hybrid-1.png\" alt=\"\" loading=\"lazy\" \/>\n                    <\/a>\n                    <div class=\"article-inner test\">\n                        <p class=\"date\">26 Feb 2026<\/p>\n                        <!-- <h5><a href=\"https:\/\/www.boardroomlimited.com\/my\/2026\/02\/26\/an-essential-guide-to-hybrid-agms\/\">An Essential Guide to Hybrid Annual [&hellip;]<\/a><\/h5> -->\n                        <h5><a href=\"https:\/\/www.boardroomlimited.com\/my\/2026\/02\/26\/an-essential-guide-to-hybrid-agms\/\">An Essential Guide to Hybrid Annual General Meetings (AGMs)<\/a><\/h5>\n                        <p>As the corporate landscape continues to evolve, companies across Malaysia are rethinking how they conduct their ann &hellip;<\/p>\n                        <a href=\"https:\/\/www.boardroomlimited.com\/my\/2026\/02\/26\/an-essential-guide-to-hybrid-agms\/\" class=\"common-btn\">READ MORE<\/a>\n                    <\/div>\n                <\/li>\n                    <\/ul>\n        [\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; css_animation=&#8221;fadeIn&#8221; disable_element=&#8221;yes&#8221; el_class=&#8221;seperator-container&#8221;][vc_column][vc_row_inner][vc_column_inner][vc_separator color=&#8221;custom&#8221; border_width=&#8221;2&#8243; accent_color=&#8221;#e9e6ee&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Learn about the advantages and mechanisms of Restricted Share Plans, such as RSAs and RSUs, as well as the tax implications associated with them.<\/p>\n","protected":false},"author":9,"featured_media":8690,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[2,41],"tags":[],"class_list":["post-8661","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-insights","category-employee-share-plan"],"acf":[],"yoast_head":"<!-- This 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