Traditionally, trust structures have been widely used by wealthy families to hold private family assets but in recent years trusts have increasingly been used to hold shares in a company for the benefit of such company’s employees. This type of trust structure – typically used to attract, reward and incentivize employees, and to improve company performance and competitiveness – is known as an employee benefit trust ("EBT"). In an article authored by Sofia Shen, Vice President, Maples Fiduciary, the uses, benefits and set up of the EBT structure are explored. 
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