Since the recent amendment of the Broad Based Black Economic Empowerment Act 53 of 2003 and its regulations, i.e. the Codes of Good Practice, (jointly referred to as the “BBBEE Act”), whereby complying with the ownership requirement of the BBBEE scorecard, employee share schemes became more popular than ever. Setting up an employee share scheme […]
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Over the past few months the DTI as issued various clarification notices regarding the nature and potential impacts broad-based schemes and employee share schemes would have on the BBBEE score of companies. In addition, the now compulsory ownership element on the BBBEE scorecard has been widely debated. Particularly in the case of restrictions imposed on […]
BBBEE (or Broad Based Black Economic Empowerment) is very topical, especially now with the upcoming compliance deadline in April 2015. BBBEE is a programme launched by Government to redress the inequalities of Apartheid, by giving certain previously disadvantaged groups (“black people” ie Black, Coloured, Indian, and Chinese people who arrived before 1994) access to economic […]
A usufruct or the right to use and enjoy (together with enjoying the fruits) of the property involved, has for many years been commonly used in the estate planning process. In simple terms, a usufruct is a right of enjoyment, enabling a holder to derive profit or benefit from property that either is titled to […]
In a previous article the use of trusts in companies as valuable BBBEE planning strategies was highlighted; specifically from a compliance perspective. Using trusts as estate planning vehicles mainly to house shareholding has become an equally effective estate planning and business continuity planning strategy. However, some vital tax and other implications are often missed and […]
You have been wonderful in replying and giving a very professional product.Mokgatle Mokgatle, Hildebrant Attorneys
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