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Vesting Schedule
(redirected from Vesting Schedules)

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Vesting Schedule
Schedule setting forth when, and to what extent, options become exercisable or restricted stock or stock units are no longer subject to forfeiture (for example, 20% per year over five years).

Vesting Schedule
The time according to which an option or restricted stock is able to be exercised (in the case of restricted stock, without forfeiture). The vesting schedule is dependent up on the details of the option or restricted stock agreement. See also: Vesting.


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Private letter rulings and IRC Section 83 provide some guidance regarding what may constitute a substantial risk of forfeiture under plans that use something other than simple service-based vesting schedules.
Are there more appropriate vesting schedules and option terms that could be put in place?
References to holdings include shares of common stock, options, phantom stock units and restricted shares regardless of vesting schedules.
 
 
 
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