Employee Stock Ownership Plan (ESOP) is a form of corporate property rights that emerged in the 1950s in the United States and has been widely implemented in the past 20 years. It belongs to a special compensation plan, which refers to a benefit sharing mechanism and a participation mechanism that allows employees to enjoy residual claims through holding stocks in order to attract, retain, and motivate company employees. An employee stock ownership plan is essentially a benefit plan that is applicable to all employees of the company. The company allocates shares of the company based on factors such as salary grade or working years.

No, you need to go through change registration to have a change in property rights. The following precedents are helpful for analysis, Supreme People's Court (2021) No. 2847: "After review, our court believes that the house in question was purchased during the marriage between Huang Aiju and Chen Yuguang, and was originally their joint property. Although the divorce agreement between Chen Yuguang and Huang Aiju stipulates that the house in question belongs to Huang Aiju, the divorce agreement is only an internal agreement between the two parties, and does not have the legal effect of directly causing changes in the property rights of the house." (2021) No. 7090 of the Supreme Law and People's Republic of China: "The divorce agreement signed by Deng Lihong and Li Ge states that the house involved in the case belongs to Li Jingyuan. Although the agreement on the house involved in the divorce agreement does not directly have the legal effect of changing the property rights, the house involved in the case is the common property of the husband and wife during the marriage relationship between Deng Lihong and Li Geyuan. When the marriage relationship is dissolved, both parties agree that the house involved in the case belongs to their son Li JingyuanIt has a life support function. "Li Jingyuan has the right to request that the ownership change of the house involved be registered in his name." Both support this view, but the opposite party has the right to request that the ownership change of the house be registered in its name.

Financial leasing has both financing and financial properties. "If there is only financing, but no financial assets, it is likely to be recognized as borrowing in the name of financial leasing.". After financial leasing is recognized as lending, the legal norms governing financial leasing no longer apply, but instead apply to the legal norms and judicial rules governing private lending. How to identify and handle the withholding rent, deposit, handling fee, down payment, consulting fee, interest, overdue interest, liquidated damages, and other related expenses agreed upon by the parties in the financial leasing contract? This article will reveal the answers to the above questions through relevant cases.

As an important vehicle for collective investment, private equity funds (hereinafter referred to as "private equity funds", "RMB funds", or "funds") have a significant impact on the performance of the fund, and have a significant impact on the establishment, investment, and exit stages of the fund, as well as on fund investors, fund managers The fund itself and different entities of the invested enterprise have different applications and impacts. Therefore, an important driving force for the development of private equity funds is taxation. From the development of RMB funds over the past 30 years, it can be seen that the structure of RMB funds has undergone multiple rounds of iterative evolution. Although the fund structure has become more complex, the nature of the income received by various tax payers, especially fund managers, is relatively clearer, and the tax burden borne by each entity is more determined and easy to handle (as shown in the figure below). It can be said that tax considerations are the most important force driving the evolution of the fund structure.

Recently, topics such as "Tan Tan's traffic has been completely removed from the shelves", "Tan Qiao's claim that he may face tens of millions of claims", and others have successively appeared on the hot search, triggering various heated discussions among netizens.

In the author's article "Is the lessee bankrupt and the financial leasing lessor entitled to exercise the right to retrieve the leased property?", we have concluded through discussion that if the lessee enters bankruptcy proceedings, under certain conditions such as prior registration, the financial leasing lessor can exercise the right to retrieve the leased property. Based on this premise, in conjunction with Article 752 of the Civil Code, which states, "The lessee shall pay the rent as agreed. If the lessee fails to pay the rent within a reasonable period of time after being urged, the lessor may request payment of the full rent, or may terminate the contract and take back the leased property." The author understands that in the event of the lessee's bankruptcy, there should also be two ways for the financial leasing lessor to claim rights, One is to claim a claim on rent, and the other is to affirm the ownership of the leased property and recover the leased property. The question is, how can these two rights be exercised when the lessee goes bankrupt (including bankruptcy reorganization, the same below)? If the financial leasing lessor has filed a rental claim with the bankruptcy administrator, can it claim ownership of or retrieve the leased property after that? This article will reveal the answers to the above questions by analyzing relevant cases.

The "Civil Enforcement Law of the People's Republic of China (Draft)" (hereinafter referred to as "the Draft") has attracted widespread social attention since it was submitted to the 35th Session of the Standing Committee of the 13th National People's Congress for initial deliberation on June 21, 2022. The Draft is based on the implementation procedures of the Civil Procedure Law, integrating the provisions of the Civil Code of the People's Republic of China, the Civil Procedure Law of the People's Republic of China, and other laws, as well as relevant judicial interpretations and normative documents. It is the first time that China has made special legislation to ensure the enforcement of civil enforcement, and has proposed a large number of framework designs for the creation of the enforcement system, Giving legal basis to some practical and effective practices that lack existing legal basis in judicial practice will be beneficial to filling the gaps in China's compulsory execution procedural legislation.

Compliance legal services refer to the consulting services provided by lawyers to help enterprises prevent, identify, evaluate, report, and respond to compliance risks based on their understanding of relevant domestic and foreign laws and regulations, international organization rules, regulatory regulations, compliance requirements, business practices, and ethical norms in the industry and business field of the enterprise, as well as the articles of association and rules and regulations formulated by the enterprise in accordance with the law Special legal services and advisory services such as agency.

The Civil Code adopts registration antagonism rules for the effectiveness of chattel mortgage. Article 403 of the Civil Code stipulates: "Where movable property is mortgaged, the mortgage right shall be established from the time the mortgage contract takes effect; without registration, it shall not be opposed to bona fide third parties." So, what are the scope of "third parties" that cannot be opposed in this provision? Does it include bankruptcy creditors or bankruptcy administrators? In other words, if the mortgagor goes bankrupt and the chattel mortgage has been established but not registered, can the mortgagee claim priority compensation from the bankruptcy administrator with the proceeds from the disposal of the mortgaged property? This article will reveal the answers to the above questions by analyzing a case and combining the provisions of the Civil Code and its associated judicial interpretations.