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 ?
15 per share on December 11, 2017, the stock and cash transaction includes the cash consideration to be paid to holders of FBLB's stock appreciation rights.
7m of cash issued to the holders of options, stock appreciation rights and restricted stock units.
7 million of cash issued to the holders of options, stock appreciation rights and restricted stock units.
6m of cash to be issued to the holders of options, stock appreciation rights and restricted stock units.
162-27(e)(2)(vi)(A) mentioned only stock options and stock appreciation rights.
Schwartz will cover topics including: incentive and non-qualified options, restricted stock, stock appreciation rights, restricted stock units, tax issues, and accounting treatment.
But to compensate the two for the lost value, the board of directors' compensation committee drafted up a new plan granting "replacement" SARs, or stock appreciation rights.
NQSOs may be granted in tandem with stock appreciation rights or other devices.
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.
Liberalizing the definition of the underlying stock for stock options and stock appreciation rights (SARs) that may be permitted without triggering the application of Sec.
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.