Stock Appreciation Rights

Stock Appreciation Rights

An incentive scheme for employees similar to stock options. The employee get the increase in the stock price from the date of the grant to the date of the exercise. However, in contrast to options, there is no dillutive effect. That is, no shares are issued. Similar to options, if the company's stock falls in value, the appreciation right is worthless.

Stock Appreciation Right

A bonus that an employer pays an employee equal to the price appreciation on the company's stock over a given period of time. This is much like an employee stock option. The primary difference is that the employee does not have to actually buy stock; that is, he/she does not have to pay anything. Rather, the employee simply receives the cash or stock bonus in the specified amount.
References in periodicals archive ?
162-27(e)(2)(vi)(A) mentioned only stock options and stock appreciation rights.
holds awards of Stock Appreciation Rights, Performance Shares and
5m, less the amount paid by Intervest to cash out all outstanding stock options, stock appreciation rights and stock warrants, and subject to other potential adjustments.
NASDAQ: CEVA), today announced that on July 7, 2014, the company issued a total of 113,000 Stock Appreciation Rights (SARs) to 27 employees who joined CEVA in connection with the company's acquisition of RivieraWaves, a leading provider of wireless connectivity IP for Wi-Fi and Bluetooth Smart technologies.
HCSS now has a three-tier approach to employee ownership with annual cash profit sharing, Stock Appreciation Rights and ESOR Through these tools, employees are rewarded financially for the positive impact they have on the company and are able to see how their work affects company performance.
Stock options and SARs relief: Notice 2006-79 states that the transition relief does not extend to stock options or stock appreciation rights (SAILs) that:
IRS Notice 2005-1 provides guidelines to help tax practitioners transition their clients to full compliance by the end of this year, including some tricky deferred compensation issues such as stock options and stock appreciation rights.
The Burbank entertainment company will now require shareholder approval to reprice stock options or stock appreciation rights.
28, 1988) addresses the grant of stock appreciation rights and phantom stock by a foreign corporation to employees of its U.
It also provided for an agreement for Whitehall to purchase 4,157,000 shares of the REIT at $5 and stock appreciation rights for an additional 5,238,000 shares of stock.
Institutional investors also are clear in their demand for greater disclosure in proxy statements of executive compensation, particularly concerning stock option and stock appreciation rights plans: 87.
2008 Stock Appreciation Rights Plan that would increase the total number of stock appreciation rights ("SARs") available for issuance under the Plan by 2,000,000 SARs, from 2,000,000 to 4,000,000.