Unapproved share options. Restricted stock units. Restricted shares. Employee share purchase plans. Phantom shares. Stock appreciation rights. Convertible securities. Growth shares. Keep. Forfeitable shares.  The list goes on. There has been exponential growth in recent years in the use of different forms of share-based remuneration by companies to attract, retain, and motivate employees.  Some of the schemes require pre-approval from the Irish tax authority. Most, however, do not. Some are generic, off-the-shelf products. Others are tailored to suit the different needs of the specific employers.  Some shares can be awarded either through a formal scheme with written rules; others are…

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