Companies Act (Cap. 50): Primary legislation governing corporate matters including share issuance, transfers, requirements for share option schemes, and director/shareholder approval requirements
Securities and Futures Act (Cap. 289): Regulates securities offerings, including prospectus requirements and exemptions, and defines securities and regulated activities
Singapore Exchange (SGX) Listing Rules: For listed companies: specifies requirements for share option schemes, disclosure obligations, and shareholder approval requirements
Income Tax Act: Covers tax treatment of share options, Qualified Employee Equity-Based Remuneration Scheme (EEBR), and related reporting requirements
Employment Act: Addresses employee rights and benefits, including employment terms related to share options
MAS Guidelines: Monetary Authority of Singapore regulations covering corporate governance requirements and disclosure obligations
Vesting Schedule Requirements: Key considerations for structuring vesting conditions and schedule in the share option agreement
Exercise Price Mechanisms: Requirements and considerations for determining and setting exercise prices for share options
Share Rights Documentation: Documentation requirements for rights attached to shares under the option agreement
Transfer Restriction Rules: Legal framework for implementing and documenting share transfer restrictions
Termination Provisions: Legal requirements and considerations for structuring termination clauses in share option agreements
