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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 based employee benefit scheme: REIT units held in trust must be used only for employee transfers and follow disclosure and accounting rules.</h1> Regulation 17K requires REIT units held by an employee benefit trust to be used solely for unit based employee benefit scheme purposes, locked in by the depository and released only for transfers to employees. The trust cannot sell units for other purposes; cash must be invested in unencumbered liquid assets. Managers must impose a minimum vesting period, appropriate unbacked unit inventory within the prescribed timeframe with committee-approved extensions, comply with specified disclosure obligations and applicable accounting standards, and ensure specified disclosures for unitholder approval. On change of manager, the outgoing manager stops receiving fees or units and must cause the trust to dispose of its units within the mandated period.

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