# Section 102 ESOP Trustee in Israel | Psagot Equity > Full Section 102 trustee under ITA permit: ongoing data controls, real ITA access, and the fastest onboarding in the market, on iOZ. Canonical: https://psagotequity.co.il/section-102-esop-trustee ## Section 102 trustee services, run right from first grant to exit. Full Section 102 trustee under ITA permit, run by a team with decades of cumulative experience. Grants, vesting, withholding and reporting, end to end, with ongoing controls that keep your plan accurate from the first grant through every significant event in the company’s life. [Talk to an expert](https://psagotequity.co.il/contact) ### A trustee, not just software. #### Experience that compounds Decades of cumulative experience, from first grant to exit. Your plan is run by a team with decades of cumulative experience in Israeli equity plans, working with the ITA every day. The job is simple to state and hard to do: make sure the plan runs smoothly from the first grant through every significant event in the company’s life: financings, secondaries, relocations, and the exit itself. Between events, ongoing controls keep the data right, so errors are caught while they are cheap to fix. - Decades of cumulative experience in 102 plans - Hands-on through financings, secondaries, relocations and exits - Ongoing data controls between events, so nothing waits for the closing table #### A core system built by a trustee iOZ: embedded controls alongside professional oversight. Our core system was built by a trustee for its clients. Embedded controls support administration of the plan under applicable requirements, alongside professional oversight. At key events the system identifies relevant provisions and required actions. - Built by a trustee for its clients, not adapted from generic software - System controls support applicable requirements alongside professional oversight - Relevant provisions surfaced automatically at key events #### We complement your stack We are not your cap-table software. We are your trustee. We provide equity-management software, but we do not compete with the software providers. Keep whatever platform you love; our role is the dedicated local layer: the trustee audit and reporting, the withholding, the ITA reporting, and the Israeli expertise behind them. Our team supports your lawyers and accountants on whatever arises. - Works alongside your equity-management software - Dedicated, specific Israeli expertise: permit, withholding, reporting - Support for your advisors on rulings and special cases #### Less administration. More time to run your company. Built for founders who have a company to run. We understand that founders have a business to run. Our processes are built around that: the fastest onboarding in the market, with a coordinated setup process while you stay focused on the business. - Onboarding built for speed, the fastest in the market - Minimal founder time: we drive the process end to end - Employee workflows agreed during plan setup #### Switching trustees, managed Unhappy with your current trustee? Moving is easier than you think. Transferring a 102 plan to a new trustee is a defined process, and we run it for you: ITA coordination, trust transfer, employee communication, and always a full transition built on the data itself. In those transitions we regularly find errors in the existing records, and fixing them early is worth a lot for the company’s journey ahead. - ITA coordination and approval handled by us - Full data-based transition, validated grant by grant - Errors in existing records found and fixed before they cost money #### Day to day, handled The routine work, done without you noticing. The unglamorous part of a 102 plan is relentless: filings, allocations, reports, signatures. With us it runs in the background, automatically where possible, and by our team where judgment is needed. - Form 146, the ITA report of new grants, filed automatically from the system - Form 156, the trustee’s annual report on the plan, filed automatically as well - Electronic allocations supported end to end - Creative solutions with the ITA for existing plans that need fixing - Management reports and grant documents, produced and signed digitally #### Equity management add-ons More, when you want it from us. For companies that want more than the trustee layer, we offer the full administration suite, while staying compatible with whatever software you already use. - Dynamic cap table with scenario modeling for funding rounds - ASC 718 / IFRS 2 expense reports, audit-ready - 409A valuations: a draft within 14 business days, flat transparent pricing - Stakeholder portal for investors, employees and advisors - IPO and exit readiness, for TASE or an international listing ### From one onboarding form to a fully set-up plan on iOZ. #### One data form. You complete a single data form, once. The data auto-fills every other document in the process, so nothing is typed twice and nothing drifts out of sync. #### Two signatures. The company signs a power of attorney limited strictly to Section 102 matters, and a trust deed that is pre-approved by the ITA, so only your signature is required on it. #### We file. Trustee approval, plan approval and the ITA questionnaire, prepared by us and built around the ITA’s own checks, to pass the first time. #### Live on iOZ. Company and employees onboarded, with the plan’s workflows agreed at setup. Ongoing administration with continuous data controls through to exit. ### Common questions Direct answers on Section 102 trustee services. [Talk to an expert](https://psagotequity.co.il/contact) ### Across the equity lifecycle #### M&A Paying Agent & Escrow The option pool flows straight into the deal waterfall, no re-onboarding. [See more — M&A Paying Agent & Escrow](https://psagotequity.co.il/ma-paying-agent-israel) #### Carried Interest (IVA) Carry distribution fully run for you: held, withheld and paid out. [See more — Carried Interest (IVA)](https://psagotequity.co.il/carried-interest-trustee) #### Restructuring Tax-deferred restructuring under Sections 103, 104 and 104H of the Israeli Income Tax Ordinance. [See more — Restructuring](https://psagotequity.co.il/restructuring-trustee-103-104) ### Setting up an employee equity plan, or thinking about moving one? Talk to our ESOP team. We move at deal speed. [Talk to an expert](https://psagotequity.co.il/contact) --- Site index: https://psagotequity.co.il/llms.txt Agent instructions: https://psagotequity.co.il/agents.md