In this case, the restricted stock grant
would he exempt from Section 162(m) even if the stock ultimately vests after the end of the reliance period.
For the restricted stock grant
, we assumed that shares were sold to pay taxes as it vested, but the remaining shares were held for the duration of the 10-year period.
55 shares Restricted stock unit vesting, and spouse, 17,756 shares (Total stock returned for taxes, stock shares do not include 2011 stock unit 2011 grant, performance unit grant which pays out in cash restricted stock grant
(PRSUs) and only) 401(k) additions
3) Similarly, we identify the first appearance of a restricted stock grant
to the CEO position by requiring that it coincides with either zero restricted stock holdings or with restricted stock holdings less than or equal to the value of the grant divided by the stock price at the end of the fiscal year.
Under the new agreement, Smith received a restricted stock grant
For example, if you received a restricted stock grant
at $50 per share and it didn't vest until the shares were trading at $70, you would be subject to income tax on the $70 price.
Thompson Restricted stock grant
, restricted stock vesting, restricted stock unit grant, restricted stock unit vesting and shares returned for taxes
An election that recognizes compensation income on the acquisition of stock (either through a restricted stock grant
or the early exercise of an option) prior to the actual vesting of the stock.
O'Keefe Restricted stock grant
, restricted stock vesting, restricted stock unit vesting and shares returned for taxes
He also received a $250,000 signing bonus and will get a restricted stock grant
of 77,335 class A common shares.
The more modest variability of gains on a restricted stock grant
also is presented under FAS 123(R) as a fixed matter.
The restricted stock grant
will vest 25% on January 31, 2012 and 25% each one year anniversary thereafter.