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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Unit allotment to employee benefit trust requires shareholder approval and preferential-issue compliance to ensure exclusive employee-use.</h1> Regulation 17E requires that units allotted by a REIT to an employee benefit trust in lieu of management fees receive prior unitholder approval, be issued only once annually following the annual valuation, comply with the Board's preferential-issue guidelines, and be allotted directly so the units are used exclusively for the unit-based employee benefit scheme.

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