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of <h1>SEBI Eases Vesting Rules for Employee Benefits, Immediate Vesting for Deceased Employees' Heirs Due to COVID-19 Impact.</h1> The Securities and Exchange Board of India (SEBI) has issued a circular granting relaxation from the minimum vesting period requirement under the Share Based Employee Benefit Regulations, 2014, in the event of an employee's death. Typically, a one-year vesting period is required for employee stock options and stock appreciation rights. However, due to the COVID-19 pandemic, SEBI has decided that these benefits will vest immediately with the deceased employee's legal heirs or nominees, effective for deaths occurring on or after April 1, 2020. This decision aims to provide relief to the families of deceased employees of listed companies.
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