The Peak Performance Trust: An ESOP Built for SMEs
A Smarter Way to Reward Employees and Plan Your Business Exit
Complete the form to access the webinar.
How the Peak Performance Trust (PPT) Helps SME Owners Share Success While Preparing for Succession
Employee ownership can be a powerful strategy to retain key staff, improve performance, and create a structured pathway for succession. This session introduces the Peak Performance Trust (PPT) — an employee share ownership structure designed specifically for privately owned Australian businesses.
Who This Session Is For
- Business owners looking to retain key staff and reward performance
- Owners planning their succession or eventual exit
- Accountants and advisers supporting SME clients
- Board members or leaders exploring employee ownership strategies
What You'll Learn
- How the PPT operates as an employee ownership structure
- Tax advantages for businesses and employees
- Practical funding options such as salary sacrifice and profit share
- Governance and compliance requirements for running the plan
- How employee ownership can support staged business exits
What You'll Walk Away With
- A clear understanding of whether a PPT structure could work for your business
- Practical insights into implementing employee ownership
- Key considerations for using equity participation as part of succession planning
Access the Webinar
Free 8-minute strategy session explaining how employee ownership can support succession and business performance. Delivered by Succession Plus — advisers to hundreds of business owners on succession, exit planning, and employee ownership.
✔ Learn how employee ownership can support succession
✔ Understand tax-effective ways to fund employee equity
✔ Discover how SMEs use PPT for staged exits
Find Answers To Common Questions Here
We know you may have questions about employee ownership plans. Here are some common FAQs to help you understand how the Peak Performance Trust can simplify governance, provide tax benefits, support staged exits, and let employees share in business success while protecting company equity.
Q1. What is the Peak Performance Trust (PPT)?
The PPT is a trust-based employee share ownership plan designed for Australian SMEs. Shares are held on behalf of employees by a trustee, ensuring simplified administration and legal compliance.
Q2. How does the PPT differ from direct share schemes?
Unlike direct schemes where employees personally hold shares, the PPT centralises ownership in a trust. This protects confidentiality, simplifies governance, and avoids ex-employees retaining equity.
Q3. Can employees buy into the plan?
Yes. Employees can participate through salary sacrifice, direct purchase at market value, or via profit share contributions made by the company.
Q4. What are the tax benefits of the PPT?
Employer contributions are tax deductible, and qualifying plans under Division 83A provide employees with deferred taxation, sometimes for up to 15 years.
Q5. How does performance-based funding work?
Equity is linked to company performance benchmarks. For example, a percentage of profits above a set target may be contributed to the trust and distributed among participating employees.
Q6. What happens when an employee leaves the business?
Ex-employees cannot retain equity. Depending on whether they are classified as a good or bad leaver, their units are either redeemed in full or subject to a discount.
Q7. How often are valuations updated?
Plans are reviewed annually using an independent valuation process, ensuring employees have up-to-date information on their holdings and the company’s value.
Q8. Is the PPT suitable for staged exits?
Yes. Founders can gradually transfer ownership over time, enabling succession without requiring a full sale upfront.
Q9. How is the PPT administered?
Succession Plus provides ongoing governance, compliance support, and technology through the My Share Plan app, which gives employees direct access to their holdings and tax statements.
Q10. What size businesses benefit most from the PPT?
The PPT is best suited to privately owned SMEs that want to improve retention, reward performance, and create an exit-ready structure.