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of <h1>SEBI Reg 17Q: Framework for Employee Benefit Schemes in Infrastructure Trusts with Vesting, Allocation, and Disclosure Rules.</h1> Regulation 17Q of the SEBI Infrastructure Investment Trusts Regulations, 2014, outlines the framework for unit-based employee benefit schemes. Units held by the employee benefit trust are exclusively for these schemes and cannot be transferred or sold otherwise. A minimum vesting period of one year is required, and unappropriated units must be allocated within two financial years with committee approval. Disclosure requirements must be met, and accounting standards adhered to. The investment manager has discretion over exercise prices, subject to accounting policies. Changes in investment managers affect management fees and require the sale of units by the outgoing manager's trust within six months.
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